Banks with ten or more employees are usually divided into two or more departments, each of which puts through figures to cover the day's work. Further, where there are two or more departments the work of one links up with that of the others; for example, the receiving teller who receives a deposit of checks and currency for the credit of a customer's account must, if the checks are drawn on other banks, either collect them himself or deliver them to some other department or individual to be collected. The latter is the course pursued in all but the very small banks. Just as soon as an employee releases a paper of value, such as a check or a deposit letter, he must charge or credit the person to whom the item is given, depending upon its nature, in order that his, the teller's, work may prove. In other words if the checks received and credited to Darwin & Company are to be collected by the note teller's department, the latter must be charged for them. That should be accomplished on the teller's proof which would show all cash and cash items received, and charged to others, on the debit side, and all credits given to depositors, on the credit side. As a simple illustration, assume that in addition to the $10,000 of cash received by the receiving teller on June 30 he has taken in checks on local and out-of-town banks to the extent of $5,000 and $4,000 respectively. Checks on local banks, let us assume, are to be assembled for clearing house purposes by the mail department, and the checks on out-of-town banks are to be dispatched by the transit department. Assume further that these checks and cash totaling $19,000 were deposited by five depositors, as follows:

The teller's proof sheet would look like this:

The foregoing is a simple illustration of the teller's proof as of the close of business on June 30, assuming that he had no more transactions than those given. Actually there would be more departments and more space allotted for interdepartment charges. The closing cash, it will be noted, is not shown as charged to the paying teller, which would indicate that it was not turned over to him as of the close of business on June 30. If it had been, he would have been charged for it. That brings out a custom in banking of permitting the receiving teller to retain custody of his closing cash until the following morning at the opening of business. The point involved is that the receiving teller could scarcely operate until late hours and yet deliver his cash to the paying teller at the last moment. There would be no particular benefit from that because the funds or the currency could not be assorted and properly classified on the same day anyway. In the illustration given under paying tellers operations in an earlier part of this chapter $8,000 was shown to be received from the receiving teller. That transaction was left out of this receiving teller's proof shown, for the sake of simplicity.