This section is from the book "Elementary Banking", by John Franklin Ebersole. Also available from Amazon: Elementary Banking.
Debits to accounts appearing in the demand deposit ledger would consist of checks, drafts drawn against the depositor and payable by his bank, and debit tickets of all kinds covering among other things overdraft interest, maturing loans, exchange charges, and certifications. Credits to accounts consist for the most part of deposit tickets, mail deposit letters received from out-of-town depositors, and credit tickets of various kinds covering proceeds of securities sold, loans made, monthly interest credits and the like. These debits and credits come from all departments and divisions of the bank.