This section is from the book "Elementary Banking", by John Franklin Ebersole. Also available from Amazon: Elementary Banking.
The paying teller implies a bank where the paying operation is a function of a separate individual or department from that of receiving. Assume then that the paying teller, who is the bank's cash custodian, starts business on the morning of June 29 with $70,000 on hand, which includes the entire bank's cash supply. To illustrate further, suppose that during the day the transactions of this teller were tabulated as follows:
From Correspondent Banks.. | $10,000 |
From Federal Reserve Bank. | 5,000 |
From Receiving Teller....... | 8,000 |
Issues | |
$15,000 | On account of customers' payrolls |
6,500 | For checks cashed |
2,000 | Money shipments to correspondents |
6,000 | Deposits with Federal Reserve Bank |
The foregoing, it is repeated, are the paying teller's transactions of receipt and issue on June 30. The $8,000 mentioned on the left as received from the receiving teller, let us assume, was a large deposit taken by the receiving teller subject to count, and immediately delivered to the paying teller and charged to him by the receiver. That means that the $8,000 would not be included in the receiving teller's cash figure.
 
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