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the purpose of taking such trial balances, many companies use a trialbalance book, a form of which is shown in Figure 139. The open book may show the trial balances for one year, twelve columns being provided for the twelve months. By having some of the leaves cut short, along the heavy line just before the January column, the work for several years

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Please examine balances and vouchers and report at once if any error is found.

FIG. 140.-STATEMENT OF ACCOUNT.

may be shown without rewriting the names; but in such case a considerable space should be left after the lists under each letter of the alphabet, for the insertion of the names of new accounts. Overdrafts are entered in red ink in this form of balance book: but some forms provide two columns, one for credit balances and one for debit balances. In many institutions, the introduction of the adding machine has done away with the trial-balance book, the trial balances being taken off on the addingmachine, which is of course a much quicker and easier way. These adding-machine lists are preserved by pasting them in scrap-books, or by filing them in envelopes.

An important part of the duties of the individual bookkeeper or of his assistant lies in the careful preservation of deposit tickets and of

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checks.

FIG. 141.-STATEMENT OF ACCOUNT.

The latter are cancelled at the close of the day's business, and filed away alphabetically by the names of the drawers until the passbooks are written up and the checks returned to the customers. The deposit tickets, which are kept permanently by the company, are filed either by dates, all tickets for the day's work being filed together in alphabetical order, or alphabetically by the names of the depositors; some companies preferring the one method, and some the other.

The pass-books for all active accounts should be balanced, and the checks returned to the depositors as vouchers, once a month. The methods of balancing or "writing up" the pass-books have been shown in Figures 110 and 111. In practice it is found to be a difficult matter to get all customers to bring in their pass-books for balancing each

month; and there is always a considerable number of depositors who frequently fail to bring their pass-books when making deposits. These facts, together with other considerations, have led many companies to adopt the practice of sending monthly statements of accounts to all depositors, the pass-books being used merely as the depositor's record of deposits made. Figures 140, 141 and 142 show different forms of statements of account, those in Figures 141 and 142 being practically copies of the ledger accounts in the old-style debit and credit ledger and the balance ledger respectively. Some companies have the statements kept up regularly as duplicate ledgers. The advantages of such a practice

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are twofold: it furnishes a check upon the correctness of the work on the regular ledgers, and it keeps the statements always up to date, so that the customer may be furnished with a statement of his account on demand. The plan also distributes the work of preparing statements throughout the month, instead of requiring it all to be done at the close of the month, as is the case where the pass-books are called in for balancing. If the duplicate ledgers are kept by a separate set of bookkeepers, a check is obtained against possible dishonest practices on the part of any one bookkeeper. Figure 143 shows another form of statement of account, which is printed on the face of an envelope, in which the vouchers are enclosed when the statement is handed to the depositor.

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It is not the usual practice to take the depositor's receipt for the vouchers returned to him; but this is done by some companies, and there are those who maintain that a receipt in such a case is quite as important as a receipt for any valuable papers. One form of such a receipt reads as follows: "Received from the Blank Trust Company of Chicago, Illinois, my pass-book, balanced, with paid checks. Unless advised to

the contrary within five days, the balance may be considered correct, and the paid checks in all respects genuine."

A troublesome thing for the individual bookkeeper to handle is the stopping of payment on customers' checks. Sometimes a rack is provided, in which are placed cards like that shown in Figure 144, containing descriptions of the checks of which payment is ordered stopped. Another

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plan is to paste on the ledger a slip like that shown in Figure 145. A third plan, and probably the safest one, is to make duplicates, from the descriptions furnished, of all checks of which payment has been ordered stopped. When the incoming checks are arranged in order for entry in the books each day, these duplicates are inserted in their proper order with the other checks, so that the memorandum is found where the book

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STOP PAYMENT on CHECK No 329

Dated May 190.6..
John Dor

Drawn by.

For $12546

Favor of William Smith
Remarks Lost

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