Practical Banking

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The following are those in most common use: general led- ger, general journal, deposit journal or teller's cash, deposit ledger, sometimes called individual ledger and sometimes customers' ledger, collection register, discount register, tickler, sometimes two ticklers, foreign and domestic ; certificate of deposit register, draft register, deposit ledger balance book, or as some term it depositors' balance ledger, and offering book, the latter being sometimes dispensed with. Then there are also... used in some banks a discount ledger and daily general balance book. A monthly statement book is kept by National and also by many private or State banks.
An experienced country bank bookkeeper gives the following de- scription of his daily routine : " I enter in the journal all remittances in detail ; total amount of loans and notes discounted each day, the latter I get from the discount register; notes and loans paid, which come from the tick- ler, these being entered separately in the journal with the total only extended into the money column.


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