Head office entries, both debit and credit, originate with the branches in every case. The entries can be made either in red ink at the foot of the branch clearings statement, or else entered on a special form in detail, and only the totals entered into the statement. Figure 20 is comprehensive and allows for an analysis of the contents of all money per-cels debited. All debits and credits on correspondents originating at the branches, are passed thru the head office account. Lists of dividend warrants, profit

Relative to Branch

Clearings Account No 191

Dr.

HEAD OFFICE ENTRIES Cr.

MONEY PARCELS

Ck.

Amount

MONEY PARCELS

Cr.

Amount

Number

Branch

C.B. of C.

Other Banks

Dom. Notes or Specie*

Total

Number

Branch

$

Date

Sundry Entries (Vouchers to accompany this return)

Sundry Entries American Bank Entries

American Bank Entries

Total forward to Branch Clearings Statement

$

Total forward to Branch Clearings Statement

* When parcels consist of specie, they should be so Indicated opposite the amount.

Figure 20 and loss entries, expense checks and other head office matters are all entered here.