cially where there are many items with correspondents, it is found advisable to subdivide the journal, using a book called the foreign scratcher, in which are entered during the day the various checks upon foreign banks that have been received, and are to be sent away to the correspondent and collecting banks; thus this detail is entered only in the scratcher and the aggregates carried into the journal.

I give here in Fig. 33 a good form for a foreign scratcher, one that is much in use. Fig. 34 shows another style much liked by

many.

Some banks make it a rule to record the names of the drawer and endorser as well as of the bank on which the check is drawn. This, of course, takes more time and space in making the entries in the scratcher, but there is no doubt that it makes a very complete record, and one that may be of considerable value in case it be necessary to obtain duplicate checks, as has occurred more than once in my own experience, in consequence of railroad accidents in which the mail was destroyed by fire.

Dr.

General Journal Ape 25th 1099

32 Hanover Hat. N.Y. 125695 20 Ind. Deposite

The items for the scratcher are obtained from the teller's desk, most often from the receiving teller, and from the collection desk. After having been entered upon the proof book, they are assorted according to the banks to which they are to go, and are then entered under their proper heads in the scratcher. By keeping the items closely written up during the day the work is in such condition that when the bank's doors are closed it is only necessary to foot the scratcher and carry the totals to the journal.

FORM AND DESCRIPTION OF JOURNAL.

The journal is the main book of original entry. In this book all the business of the day is gradually concentrated, preparatory to being posted to the proper accounts in the ledger. In making the entries in the journal, where specific items are entered, it is wise to give such a description of them that they can be easily traced if necessary.

Fig. 35 shows the usual form for a general journal (or cash book). I give here a full day's work showing both sides of the journal. The scratchers show only the items of the first few debit accounts, which is sufficient to exhibit the working together of these two books.

In Fig. 36 will be seen a form for a general journal, which has been introduced by the writer to many banks and has been much liked. Its chief advantage is that one set of names acts for both charge and credit items. The aid of the printer is often obtained in making this book, the names of the permanent accounts being printed in, leaving spaces for the writing in of any transient accounts. The blank columns on the right and left of the names are for the ledger paging in posting. It will be noticed that the amounts for banks. are placed in a column by themselves; this arrangement, I think, will always be found of benefit, very materially assisting in case of reference at any time. The work on this form has been much abbreviated, simply enough being given to show the method.

The entries on the journal should of course represent actual transactions. No fictitious entries would be allowed in a bank honestly managed.

The journal page marked Dr. represents charges to the various accounts, and a credit to cash account of the total. The charges to the various banks are the items that have come in through the individual deposits or by mail upon these foreign banks or upon some of their correspondents for whom they collect; and, being entered during the day in the foreign scratcher, are at the close of the day carried by aggregates to the journal, as mentioned above.

The charge to individual deposits and to time deposits comes from the individual ledger desk and represents the individual checks and