The customer in making his deposit fills out a blank deposit ticket or slip furnished by the bank with the date and his name at the top. He enters separately the different kinds of funds he wishes to deposit - cash, each check or draft with the name of the bank on which drawn, money orders, interest coupons, etc., and foots up the total. The deposit slip, the deposit items and the customer's pass book, which is given to him at the time he opens his account, are handed in at the receiving teller's window. The teller counts the money, examines the checks, being careful to see that they are properly dated and indorsed, verifies the slip, and enters the total in the pass book, which is then returned to the customer. It should be explained, perhaps, that the pass book contains the bank's account with the customer, not his account with the bank, so that the sums deposited by him are entered on the debit side of his pass book as they are debits of the bank.

Formerly it was the common practice for depositors to leave their pass books at the bank from time to time to be balanced. Many banks have abandoned this practice, however, sending instead a monthly or periodic statement of the depositor's account. Where the former method is used the bank credits itself on the page opposite the deposits with all payments that have been made on the customer's checks and all charges to his account. Formerly, fa writing up and balancing the pass book each check item was entered separately in the pass book. In this day of labor-saving devices the checks or vouchers are listed and added on the adding machine and only the total is entered, with a statement of the number of cheeks involved. The balance is then struck and the amount to the credit of the depositor is entered on the debit side of his pass book. The slip showing the separate check items and the total is returned with the pass book and the cancelled checks to the customer. The account thus balanced should be compared with the customer's own check book record and mistakes or discrepancies adjusted at once. Frequently a discrepancy does exist owing to the fact that checks drawn by the customer and mailed to creditors have not yet been returned to the bank. The cancelled checks should be carefully filed for future reference. A dispute may arise over the payment of some bill or obligation, and the cancelled check may be useful as a receipt showing that the disputed bill has been paid.