This section is from the book "Bookkeeping: Banking", by George W. Miner. Also available from Amazon: Bookkeeping: banking.
Bank, New York
CHARGED | LEDGER STATEMENT OF THE ACCOUNT | |||||||||||
WHERE PAYABLE | DATE OF PAPER | AMOUNT | DEBIT BALANCES | CHARGES | ||||||||
1400 | CO | |||||||||||
Your bank | Feb. | 1 | 500 | 90 | ||||||||
Ninth National | 1 | G50 | ||||||||||
Traders Nat'l, Brooklyn | 2 | 750 | ||||||||||
Second National | 2 | 920 | 2820 | 90 | ||||||||
7500 | ||||||||||||
10320 | 90 | |||||||||||
9115 | 75 | 2G95 | 75 | |||||||||
1000 | ||||||||||||
3620 | 90 | |||||||||||
G590 | 95 | 15 | ||||||||||
10210 | 90 | |||||||||||
This morning's mail contained the following amounts from the banks named, for credit. Enter the amounts in the remittance register, being very careful to record everything correctly. Study the accompanying model. Only the total remittances are given below, since the items need not be recorded in the remittance register. The letters containing an itemized statement of this paper are filed for reference, and may be examined whenever it is necessary to look up any of the details relating to any particular remittance.
Traders National Bank, Buffalo | $1142.90 |
Bank of Commerce, Baltimore | 1642.95 |
Fourth National Bank, Chicago | 4694.25 |
Chemical National Bank, New York | 560.20 |
Manufacturers and Traders Bank, Philadelphia | 4500. |
Chase National Bank, Providence | 1721.42 |
Farmers Bank, Albany | 4921.62 |
Alliance National Bank, Springfield | 3752.88 |
Form of Letter advising Remittance of Cash Items for Credit
HENRY L. MILLER, President GEO. A. DUNKLE, Vice President
G. W. WILLIAMS, Cashier
Manufacturers and Traders Bank
Philadelphia, pa., feb. 27, 19 -
Mr. €. C. paiqe,, Cashier
Commercial National Bank,
Boston, Mass.
Dear Sir,_ Please find herewith for CREDIT to our account the items listed below.
DATE | DRAWEE | ITEMS | AMOUNT CHARGED | |||
feb. | 24 | City National, Cambridge | 750 | |||
23 | your, Bank, | 240 | ||||
25 | Old Colony National | 600 | 90 | !590 | 90 | |
Very respectfully yours,
G. W. Williams, Cashier
The following are the drafts drawn on Chemical National Bank, New York, as per stubs in the draft book.
No. 430, $1500; No. 431, $500; No. 432, $750; No. 433, $420.50.
Enter the foregoing drafts in the draft register. Foot the draft register and credit Chemical National Bank in the remittance register for the total. Check the amount transferred.
The Draft Register. - Bank drafts are taken from a book resembling an ordinary check book. They are in reality checks of one banking institution upon another banking institution. In due time they find their way to the banks upon which they are drawn; they are charged to the banks drawing them, and then returned in much the same manner as the checks of resident depositors. These drafts are transferred from the draft book to the draft register, - a blank provided with two columns, one for the numbers, and one for the amounts of the drafts. At the close of the day the draft register is footed, and the total compared with the footing of the draft column of the paying teller's daily check sheet, and posted to the remittance register.
 
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