This section is from the book "Elementary Banking", by John Franklin Ebersole. Also available from Amazon: Elementary Banking.
The general adoption of the "run," "batch," "split proof," or "block" system has been a tremendous time-saver in the accounting done by the receiving teller, and this plan is now in operation in all modern banks. Under this system the correctness of the deposit ticket is not tested as to listing or addition when received. Instead, the ticket is handed to an assistant, who assorts the items in groups; for example, checks on us, clearing house checks, non-clearing local checks, outof-town checks and money. Further division may be made of any of these groups if the size of the bank warrants. The items are then listed on an adding machine in parallel columns, each of which is headed by the name of the department which will receive the checks. The totals are then "picked up" or recapitulated, and must agree with the total of the ticket, which is listed in another column on the sheet and the name of the depositor added opposite. If the deposits are small, several are combined on one sheet. At the end of the day a total is made of each column on all the sheets or "blocks," and these being recapitulated must equal the total deposits, which is the teller's proof. The advantages of this plan are many. No effort or time is lost in the original proof of the ticket. As the items are listed in separate columns, a total is secured which not only proves the ticket but gives separate totals which other departments may use to prove their work. If differences occur they are segregated into groups and thus can be more easily located. The block system can also be used in many other departments, such as the transit, outgoing clearings and incoming clearings, whenever the work of any department involves the handling of a sufficient number of checks, deposit tickets, or charge or credit tickets.
Country Checks | City Checks | Checks on this bank | |
$162.29 | $29.16 | $110.28 | $116.22 |
15.27 | 4.22 | 92.15 | |
222.12 | .87 | 47.16 | |
83.33 | 926.12 | 523.06 | |
1,000.00 | _____________ | 10.00 | |
______________ | $960.37 | _____________ | |
$1,483.01 | $782.65 | ||
Recapitulation | Deposits | Depositors | |
$1,483.01 | $1,826.10 | Smith & Co. | |
960.37 | 4.22 | John Doe | |
782.65 | 1,511.93 | S. Williams | |
116.22 | |||
________________ $3,342.25 | _________ $3,342.25 |
 
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