This section is from the book "Elementary Banking", by John Franklin Ebersole. Also available from Amazon: Elementary Banking.
The size of the bank and the system used would determine the character of the posting mediums. Years ago journal sheets were made up, offsetting debits and credits appearing on them. These were sent to the ledger clerks just as journal books might be turned over to ledger clerks, for posting purposes; but of late single item debit and credit tickets have increased in use because of their flexibility. By single item is meant a separate ticket for each debit and a separate ticket for each credit. These tickets are routed by clerks of original entry, either directly or through a control proof, to the general bookkeeper who posts them as the day's business proceeds. In the larger banks credits and debits to depositors' accounts are usually summarized in some form by the auditor before being given to the general bookkeeper. Paid cashier's checks may be posted as debits to the cashier's check account so that no tickets are needed for such items. Certified checks may be handled in the same way. It should not be assumed that all debits and credits received by the bookkeeper are posted on his ledgers in detail. As the space for each account is limited, it is customary for the general bookkeeper to operate posting sheets on which the debits and credits are itemized each day under name of account. The resulting debit and credit totals under an arrangement such as described are carried to the general ledger.