This section is from the book "Elementary Banking", by John Franklin Ebersole. Also available from Amazon: Elementary Banking.
Aside from the proofs of ledgers concerning which more will be said later, there are, depending upon the size of the bank, many departmental, sectional and block proofs that must be made in the course of the work of the day. Here again it is difficult to illustrate without becoming dogmatic on the one hand or diversely illustrative on the other. However, it is assumed that every clerk who deals with transactions realizes the necessity of dividing his day's work into batches or blocks for proof purposes, so that any existing difference between debits and credits in any minor division of the work may be readily disclosed and adjusted. This is the only alternative to that of completing the whole day's work before proof is obtained, at which time if a difference occurs, the entire day's work must be checked back.