In this book are entered all the deposit slips, checks, and other vouchers pertaining to the ordinary deposit and savings bank ledgers. The ruling is simple, requiring no printed headings, and consists of columns for folio, names of customers and amount of vouchers - two sets of columns to a page. Two pages will easily contain a day's entries for a small branch, the first or left-hand column being used for deposits and the remaining three for checks, the latter being much more numerous. The savings deposits and checks, being comparatively few in number, are entered at the end of the day under their own headings at the foot of the ordinary checks and deposits respectively, tho in some small branches they are entered in the general cash book.
In offices where it is found necessary to split up the deposit ledger into two or more alphabetical divisions, a special "supplementary" is devoted to each division including the savings bank ledger. It is not necessary to open up an account in the general ledger for each division of the deposit ledgers.
If the savings ledger contains a large number of accounts, it will be found of great advantage to split it up into several sections or blocks of accounts, as this greatly facilitates the location of errors when balancing. A special form of supplementary cash book should be used with a money column for each block of accounts.
In the case of a current account which has an unusual number of checks at a certain period of the month or year - for instance, payroll or dividend checks - it is permissible to detail a day's checks once, either in the supplementary cash book or ledger, and enter the total only with a reference in the other book.
In the larger offices of some of the banks, where the volume of checks is unusually heavy, a loose-leaf form of supplementary cash book is used in connection with the adding machine, the names being typewritten in afterward. Where this form is adopted, care should be taken to see that the sheets are consecutively numbered and filed, and that each sheet is signed by the two checking officers.