The teller's cash book or blotter consists of a skeleton ruling with no printed headings, these being written in daily by the teller according to his requirements. Were the headings printed it would require a specially printed book for each class of teller, and even then it might not be suitably spaced for local requirements.

A teller should arrange his entries, debit, and credit to conform with the general system of the office. Checks should be sorted out and entered according to the divisions of the ledger, thus balancing with the various supplementaries. If the checks are very numerous, separate sheets, suitably ruled, can be used; these can be entered on an adding machine or by an assistant.

A teller's book is, in reality, a skeleton cash book, and the entries should be so arranged that the books of the various departments should balance with the combined entries of the tellers.

Figure 21 is used at the end of the day as a balance book and record of cash in hand; it is self-explanatory.

All parcels of money received are acknowledged, and entered in a special book. If the advice comes in first it should be at once entered in this book, and the parcel inquired for if necessary. Money parcels dispatched are also entered in a book. Great care is necessary in handling money parcels. Both sent and received parcels should be counted by two men in each other's presence and, in the case of the former, it is necessary to have the parcel in the uninterrupted custody of two men from the time it is counted and sealed until it is delivered to the express company or post office.

The relative advices and acknowledgments should be carefully watched and any delay immediately inquired into.