It is used by the bookkeeper when posting. Every time he posts an item of checks or of deposits to an account on the ledger he enters the same amount in its proper column on the auxiliary sheet. When the postings are completed he foots the two columns on the auxiliary sheet, and they should agree with the amounts as shown by the check and deposit scratchers.

No work can be well and satisfactorily done without system, and no department in a bank requires more system than the individual ledger desk.

In the first place the accounts on the ledger should be arranged in order, according to the letters of the alphabet and the vowels,

thus: Ba, be, bi. When the checks and deposit tickets are received by the bookkeeper they should be arranged in the same order in which the accounts are opened on the ledger, and be entered in the scratchers in this order, thus greatly facilitating posting and checking back.

An excellent plan for the proper arrangement or spacing of the ledger, of the kinds already mentioned, is to carefully draw up a chart covering the number of pages in the ledger, and setting apart the number of pages needed for each letter of the alphabet and its Vowels. Fig. 78 gives such a chart, that has been used by the writer for the last thirty years.

The letters of the alphabet are arranged on the left-hand column. The extreme right-hand column shows the number of pages assigned

to its alphabetical letter. The six intermediate columns show the subdivisions of the alphabetical letter among the vowels. The letters B, C, H, M, S and W, being those most largely used, as a general rule are given the greatest number of pages. The large figures in the center of the columns represent the number of pages assigned to that particular letter and vowel. Thus Ae is shown to be assigned ten pages, and Ci twenty-five pages. The smaller figures in the lefthand corner of each space represent the page of the ledger upon which that respective letter and vowel begins. Thus Ea begins on page 366, and Gi on page 486. After completing the chart the ledger should be spaced off correspondingly.

An excellent plan in spacing off the ledger is to put the proper letter and vowel on the corner of each page to which it belongs. This is shown in the Bi on the corner of Fig. 74, and the Bo on the corner of Fig. 76. This virtually indexes the ledger and obviates the use of a separate index; for at whatever place the ledger is opened, even if at a blank page, the bookkeeper knows just where he is and where to find the account wanted. By adopting this method

the writer has been saved much time and trouble when using the two styles of ledgers above referred to.

It will be noticed that the letters U, X, Y and Z apparently have all their spacing under the vowel a. These pagings are placed there simply to indicate that the whole amount of space assigned to these letters is given to the letters themselves without any reference to the vowels, as they are letters not much used.

It is necessary to take a proof balance of this three-column balance ledger at frequent periods, and this should be done at least once

a month. The same style of balance book as mentioned before will apply here, but in consequence of the balances being already struck in the accounts the labor is much lessened. The accounts should be footed at frequent intervals and the balances thus proved. By doing this much trouble may be saved, and if the footing is done during spare moments the labor will be hardly felt.

For taking the proof balances from the two forms of ledgers mentioned an adding machine will prove exceedingly useful. With one of these machines the bookkeeper can take off the proof balance in one-fourth the time. While it does not take down the names of de

positors, yet by taking down the balances in the same order in which the accounts are placed in the ledger, they are easily checked back if necessary. These figures can be taken on sheets eight or nine inches wide, six columns to a sheet, the machine doing the footing of each column, also making a summary and footing of the various columns, thus completing the work with a great saving of wear and tear. These sheets can then be pasted in a scrap book and will form a complete proof on file for any reference.

The scratchers or journals mentioned above form an important auxiliary to the two styles of ledgers illustrated. The most common form is shown in Fig. 79.

An

The form for a deposit scratcher is ruled in the same way. other and convenient form in use by smaller banks is shown in Fig. 80.

In both these forms the names have been arranged alphabetically, thus obviating the using of any paging on the scratchers when posting, the check marks as shown opposite the amounts indicating that the items have been posted.

In Fig. 80 are seen two colums headed decrease, increase. These are found very useful in connection with the three-column balance ledger, and are an addition by the writer, who has found the method an aid in the prevention of errors in the accounts. Take, for instance, the first name, S. L. Andrews. By posting both items on the same line in the ledger space is saved, and the scratcher shows the amount to be deducted. Then by obtaining the total of the decreases and the total of the increases, and striking the difference, one arrives at the net, which in the above instance is an increase of $551.09. This agrees with the difference between the total checks and total deposits.

When entering the checks on the scratcher, or posting from them direct to the ledger, they are generally piled upon the desk in front

and to the left-hand side of the bookkeeper. In this position the pile is apt to be knocked over, or some of the checks to slide off the desk if the top is very sloping, thus disarranging them and causing trouble. Many plans have been adopted to prevent this, such as the placing of a weight or a book in front of the checks, but the writer has used a little implement for many years which has served him so well that he gives the idea to others with the hope that some may find it equally useful. He got the tinman to make him a check-rack like the accompanying (Fig. 81).

The dimensions of this rack are six inches wide and four inches high. When entering the items in the scratcher, or posting in the