This section is from the book "Elementary Banking", by John Franklin Ebersole. Also available from Amazon: Elementary Banking.
The receiving teller, as implied by his title, receives cash and cash items for credit to depositors' accounts. The cash items handled by the receiving tellers will be dealt with further on in this chapter. The cash which he receives is the point to be considered here. Starting at the opening of business with an empty till he accumulates coin and currency received from depositors throughout the day. His cash pad, or in a large bank the cash pads of the several receiving tellers, shows the total of cash which he should have in his till. This is simply a process of addition. Credits to customers' accounts put through by this teller are, of course, the offset to the cash received. Assume then for purposes of illustration that the receiving teller closes business June 30 with $10,000 cash on hand.