C1:Here is the checking account ledger. Each page shows a record of a customer's deposits and withdrawals.
C2:And you give a copy of this to the customer?
C1:That's right. That's his statement, which he receives with all his canceled cheques.
C2:Then he reconciles it with his own records.
C1:This one is a joint account, isn't it? And pretty active.
C2:Yes, it is.
C1:What's this debit?
C2:That's our service charge.
C1:I notice an overdraft here in March.
C2:I'm afraid we've had to remind this man and his wife several times that they must keep a sufficient balance to cover all outstanding checks.
C1:Will I have to learn to recognize all our customers' authentic signatures?
C2:Yes, you will. Any check we cash must have a genuine signature. But we keep a file of them that you can refer to.
C1:Will I be doing any posting of this ledger?