The following are the more important auxiliary loan records affected by the making of a loan. No attempt is made to suggest the most desirable size, shape, or arrangement of these records. The only purpose is to give the more important data which should appear on them:

1. Register of Loans made or Loan Journal - a book of original entry.

Loan Number

Amount of Loan

Name of Borrower

Check Number

Customer's Account

Cashier's

Check Account

271

1,200

W. Byrnes

506

1,200

2. Loan Card - a card for each loan is used for convenience in handling loans.

Amount of Loan

$1,200

Date Loan made

June 30

Loan No.

271

Name

W. Byrnes

Address

16 Worth St., City

Rate

6%

Collateral

$1,200 Victory 4 3/4 % due 1923

3. Loan Envelope - this is usually a durable container for the note, collateral, and correspondence, showing on its face the following:

Borrower

W. Byrnes

Loan No.

271

Amount

$1,200

Date made

6/30/1922

Collateral

$1,200 Victory 4 3/4 % due 1923

4. Loan Ledger - this shows all loans classified by borrower, and the interest status of each.

Borrower W. Byrnes Address 16 Worth St., City

Date

Loan No.

Loans Made

Loans Paid

Bal.

Rate

Interest

Date Due

Amount

Date Paid

6/30

271

$1,200

$1,200

Large banks doing both a demand and a time loan business with the same customer would have a liability ledger also, showing the current amount of all kinds of loans under each borrower. Separate loan ledgers and separate general ledger accounts would be used for each class, that is, time and demand loans. 5. Maturity Tickler showing the loans maturing each day.

September 28

Date of Loan

Name

Loan No.

Amount

Disposition

6/30

W. Byrnes

271

$1,200

....