Show NEW SYSTEM I U M Li r OF BOOK BOOKKEEPING KEEPING INSTALLED AT FIRST NATIONAL BANK OF OGDEN Makes Decided Advance Along Lines Line of Simplified Invention of Salt Lake Bookkeeper The First National Bank of Ogdon ha bat ar Installed a new neu of book bookkeeping bookkeeping keeping k which is apparently a dech decided ed advance alvance along the tho lines of simpli simplified 11 I fied accounts The Tho system is Tho Kelly Patent Shifting Sheet Sheel Ledger er and is it used in connection with the tho theVan thoVan Van Vaut Voorhis Statement System It Is tho the invention of Mr r Van Voorhis head bookkeeper of tho the Walker Broth Brothen en iii lf bank batik of Salt Lake Lal and aud is receiving receivIng ing lug widespread attention from tho the banking Institutions of the country countr Only two books are used at a time while several wore vere necessary with the tho thoI 53 I stem formerly employed at the local beat bank ban Ie In using the lie shifting ledger the pages arc au shifted from one position to another by h the arrangement of oC the lie book as fast f is as ts t checks and Vand anI are arc on en entered thus Ihus exposing the tho balance col eel column column uma on all changed accounts to a po position lo beyond the ledger proper or In iii Inactive active acte accounts After all checks cheeks and deposits havo have V been beon received from clearings and anti tell tellers tellers V ers eus and all shoots sheets shifted to proper position the balances being extended the thc latter aller ate are taken laken off upon an ad ding lIin machine the balances that act as aJ debits being first taken Upon a sOc sec second s e ond out list are zinc taken tho ho balances that lint act as credits Tho The difference then V between b tween the lie sums of the two lists shows the difference between the tho de tIe deposits posits made and tho the amount with withdrawn withdrawn drawn by br chick or the actual gain or loss log of or the days business The Thc new system sYRI em is said to offer less lessI I liability to errors than any an system yet Invented and Is a great gr at saving of and an expensive record hooks books hool as well wI wellA V A clearing house sheet or 01 clearing V desk des I is also used in connection with wll h the tho above In which the he clearing toll tell rr Cl receives at the end of If tho lie day tho the and credits from the lie paying p tc ler tho ho receiving teller the ox ex exchange change and the collection depart departments meats ments These rhose are aro sorted and turned over oer to tho respective bookkeepers after which a recapitulation ion of the lie entire receipts and disbursements Is made to which all departments of the lie must secure a balance before th thi dally daily dall statement may ma bo he com coin j I |