Figure 9 shows a useful form of diary for loans and local trade bills maturing, a page or part of a page being given to each day of the year. As each day's bills mature the notes are taken over and initialed by the teller, a line being drawn across the money columns, and the loans and trade bills for the day totaled. At the end of the day the unpaid items are extended into the past due column for debit to past due bills account, and the entries passed thru the teller's blotter, whose "Notes paid" column should balance with the total of the credits to loans and trade bills.
Any notes paid before maturity are marked off the diary on the day due, entered below the dividing line of the day's notes and added to the total. Similarly any past due bills should be marked off and entered in the column provided, all entries below the line in this column being considered credits.
Discount and Interest
BILLS DISCOUNTED, MATURING_____________........191......_
For Whom Discounted
Charged Past Due Bills
Figure 9. Discount Diary
The column for interest can be used for a record of any interest collected which is not entered in the register, such as interest on past dues, demand notes, etc. The diary sheet of the day will afford, therefore, a complete record of all payments made to the discount department.