Having shown the total receipts, and the total payments of cash, if we add the amount on hand at the opening of business to the receipts, and deduct the payments, the result will be the amount on hand as at the close of the day, the figures being as follows:

The $75,000 is the cash figure which would appear in the general ledger trial balance opposite the word cash. It will be observed that by this method no detailed debits and credits of the item "cash" are shown on the general ledger, all detailed additions and subtractions having been made on simple proof pages in the various tellers' departments. With such a method, however, it is advisable for control purposes that the closing cash figures be reported by the various departments to the auditor, who should receive departmental or divisional proof sheets showing all of the transactions in debit and credit form for the day. By a process of checking out the major figures of one department against another and the use of the closing cash figures from all departments and divisions, the auditor assures himself that bookkeeping has been correctly done. The closing cash figure, in this case $75,000, is then given by the auditor to the general bookkeeper who posts it in the balance column of cash on the general ledger. A text might be written on mechanisms of cash proof alone, but it is not felt that detail can be given here. The principle alone is intended to be shown. It should be remembered in this connection that the only adequate proof of the accuracy of cash is a count of it. In the smaller banks that is accomplished substantially each day by the chief teller or cashier by virtue of his determining the amount of daily cash and adding that to the sealed up vault supply. The total cash figures are frequently checked by the auditors, and in all banks, of course, by the bank examiners.