Each department or division operates a proof similar to the one shown in the last paragraph, so that the mail and transit departments, which would receive the $5,000 and $4,000 worth of checks respectively, would each credit the receiving teller for the items they receive. The offsetting charge of the mail department would be the outgoing exchanges, while the offsetting charge on the transit department's sheet would be "due from Federal Reserve bank-collection account" or "due from other banks - collection account" on the general ledger. Of course, provision should be made on the various proof sheets for general ledger debits and credits as well as for those of interdepartment or deposit ledger character. As was said, in the larger banks the auditor should maintain a summarized proof of all of the departments and transactions of the bank. He accomplishes this by abstracting cash and general ledger control figures from all of the department sheets which are routed to him. The auditor's determination of the closing cash figure for the bank is incident to his control proof. It should be apparent that a complete auditor's recap proof of this character is a highly desirable control mechanism because it either assures this accounting authority that the books are correct or it reflects the differences resulting from the day's business.