The general cash receipts should be compared, item by item, with the carbon copies of the receipts given to the parties paying this cash, noting especially that each entry has been credited in the appropriate column and that the sources of the payments are correctly given; e.g., property numbers, mortgage numbers, and contract numbers. This comparison checks all receipts into the cash book. The "Bank" column of the cash book should be checked with the bank pass-books, and all additions should be verified.

The total cash receipts must equal the total amount deposited in the banks, as stated in Section 13, and no variation, however slight, should be allowed to pass until satisfactorily explained.

The further checking of receipts to their proper accounts in the sub-ledgers will be discussed in Section 286 et seq.