All debits originating at a branch against other branches, with the exception of check lists, are debited to an account in the general ledger called "cash items" account or "short date draft" account. These debits may consist of the following:

(a) Demand and sight drafts received from customers as cash, the currency of which is not likely to exceed one week;

(b) Coupons and other items requiring special advice or attention;

CREDIT Form 61 D

THE CANADIAN BANK OF COMMERCE

SHERBROOKE, QUE.

All Items marked X and those under $10 no protest

Wire Non-Payment of Items $500 or over unless otherwise stated.

Date To

Maker

Payer

Endorser

Amount

Figure 14. Check List

WHEN CREDITING THESE ITEMS GIVE DATE C.R.List

THE CANADIAN BANK OF COMMERCE

191

WE ENCLOSE FOR CREDIT OR REMITTANCE ITEMS AS LISTED BELOW

Figure 15. Check List

(c) Remitted discounts as debited each day from the diary. These include bills held by correspondents as well as by branches.

This account should be drawn off weekly and balanced with the general ledger. Any item outstanding an undue length of time should be promptly inquired about or "fated" - to use an office term.

WHEN CREDITING OR REMITTING FOR

S.C.

THESE ITEMS DESCRIBE BY THE NO.

THE CANADIAN BANK OF COMMERCE

.. ............. 191 .

WE ENCLOSE FOR CREDIT OR REMITTANCE ITEMS AS LISTED BELOW

Manager

Figure 16. Cash or Short Date Draft Account

Figure 16 is a common form, combining a record and a letter, bound six or eight to a page, a carbon copy being retained as the record.