The books in use at even a moderately sized office generally include those given in the following list:

Books of Original Entry

Cash Book.

Figure 6.

Cash Book, supplementary.


Discount Register.


Discount Blotter.


Discount Diary, local bills.


Discount Diary, remitted bills.


Draft Register.


Checks Remitted Register.


Sight Item Register.


Remittance Book ("Red" book).


Branch Clearings Statement.

Teller's Books

Figure 21.

Teller's Blotter.

Teller's Cash Statement.

Money Parcels Received.

Money Parcels Despatched.

Books of Summary

General Ledger.

Figure 23.

Deposit Ledger.


Savings Deposit Ledger.


Liability Ledger.


Blue Books (Trade Paper).

Fiduciary Books

Figure 27.

Collection Register.

Collection Diary.


Collateral Register.

Statistical Books, etc.

General Statement Book.

Financial Statement Book.

Letters Received Register.

Postage or Letters Despatched Book.

Past Due Bill Register.

Warehouse Receipt or Produce Book.

Pro Forma Stationery Book.

Register of Powers of Attorney. Register of Waivers, Etc. Overdraft Register. Expense Book. Discrepancy Book. Treasury Book.

This list may appear formidable but it is intentionally comprehensive. A small branch would require only half this number; the fewer books used in an office the better. New books or sub-divisions of books should be introduced only when the work on the original book becomes congested. A ledger, for instance, should be subdivided only when the posting and references become too heavy for one clerk to do, and when, in consequence, the work of the office is delayed. Method, simplicity and concentration are the foundations of an efficiently managed office.

Books should be uniform in size as far as possible; thickness and weight should be avoided. Two or three standard sizes should be established and complied with. Uniformity in size and position of post holes is particularly advantageous in the loose-leaf system, as the binders are then not only interchangeable, but one binder can be used for several different forms.

Attention should be paid to the ruling, with a view to uniformity. One inch and a quarter is ample width for the average money column, with a hair line dividing the thousands - allow five-sixteenths of an inch for the cents and, say, seven-sixteenths for the thousands. One-half to three-quarters of an inch is sufficient for discount, exchange, date columns, etc. As regards the width between the horizontal lines, one-quarter of an inch is a good average. In books where the entries are extended across a number of columns, every fifth horizontal line should be of a color different from the regular ruling, to serve as a guide line. Books or forms intended for use with an adding machine, if ruled, should be spaced according to the mechanical spacing of the machines used.

In the sample forms given in this chapter no attempt is made to preserve the correct proportion of the various columns; to do so would occupy too much space. These forms have no particular claim to merit except that they have been in satisfactory use for years in different banks. They are general rather than specific, and will, it is hoped, be suggestive as well as directly useful.