The work of this clerk is to be found in the individual ledger.

The Individual Ledger contains all the accounts with depositors. It is a book of original entry for the various cash transactions which affect these accounts, the entries being made directly from the deposit tickets, checks, charge and credit tickets, etc.

The names of the depositors should be written in alphabetical order. Many large banks have a line of depositors that they can count upon as regular and permanent, and in such cases have the names of these depositors printed in the individual ledger when the book is made, a few blank lines being left after each letter for any additional accounts which it may be found necessary to open from time to time.

At the close of each day's business the columns of this book are footed and proved. The totals of the Deposits and the Total Checks columns are transferred daily to the debit and credit sides of the general cash book, crediting and debiting Deposits. The total of the Balance column shows the total amount on hand to the credit of depositors and should at all times agree with the balance of the account with deposits in the general balance ledger. (See page 96.)