In small banks where the amount of business done does not justify a separate note teller and collection clerk, the receiving teller receives and accounts for all the funds that come into the bank. In large city banks the receiving teller's main duty is to receive, receipt for, prove, and distribute the contents of the deposits that come in directly over the counter. His work divides itself into two chief functions: (1) He must prove the deposit tickets and receipt for items so received; (2) he must sort the checks and currency into groups before turning them over to the other departments of the bank. The receiving teller must be able rapidly to compare the amounts entered on the deposit slip with what is handed to him. He should also be sure that the pass book presented is issued by his own bank and belongs to the person whose name is on the deposit slip - if the right name is not on the ticket, trouble and confusion may result, for then the ledger account and the pass book would not tally. The ledger account would show a certain sum deposited by A, while the pass book of B would contain an entry of that sum. When checks of corporations are presented the receiving teller should see that all checks are indorsed by the corporations, and not by the officers as such. Thus, "The A. B. Company, by Robert Jones, Treas.," is a proper indorsement, while "Robert Jones, Treas.," would not be. Suppose A, the treasurer of a corporation, presents a check payable to himself and signed by himself as treasurer, which he wishes to have credited to his personal account. A check so drawn puts a bank upon inquiry. It has been held in some jurisdictions that a bank is liable for accepting a check of this kind, for the reason that the check appears irregular on its face. Unless the signature of an additional officer appears on such a check, the bank should satisfy itself that the check is an authorized disbursement of the corporation before crediting it. Finally, deposit tickets are filed on spindles and sent to the bookkeeper's desk to be entered in the proper ledger accounts.