As at the close of business each day, each depositor's ledger or individual ledger should prove with the general ledger. In order that differences may be more readily disclosed, each ledger clerk usually proves with a separate control account on the general ledger. The proof is as follows: The total of credit balances on a given ledger, less the overdrafts, should equal the due to depositors account on the general ledger. It is customary for deposit ledger clerks to test the accuracy of their own work before making up this proof, and a common way of doing that is as follows: To the net deposit figures as at the close of the previous day are added all credits; the clerk then deducts from the resulting figure the total debits for the current day; the balance remaining should be the same as the total credit balances, less debit balances, for the current day.

Many ledgers omit the "checks in detail" and still others use but one column for both deposits and balance.