inal for the bank and a duplicate signed by the bank teller for
the school activity records. All checks deposited in the school's
bank account should be endorsed with a restrictive endorsement
(For Deposit Only). The principal and the financial agent should
be notified immediately upon the discovery of errors, in order
that necessary adjustments can be made in the handling of
school activity accounts.
 All official receipts should be pre-numbered and perpetual in-
ventories should be maintained whenever possible. These should
include: (1) Checks and (2) Receipts. A separate sheet (Form
FA-5-P Rev. 7-1-53) should be filled out by the person in charge
of ticket sales for each different event at which tickets are
sold.
 All uniform accounting forms are to be ordered through and
delivered to the school office. These forms are usually furnished
by the county board of public instruction.

 Depositing Money in Bank
 Receipts should be deposited intact in the bank. If a deposit
of one day's receipts is made, the total of the deposit must equal
the total amount of money taken in and recorded on the receipts
issued for that day. If deposits are not made daily, indicate on
the last receipt the date of the deposit. The deposit must equal
the total of all money collected and recorded on receipts from
the date of the previous deposit.
 For purposes of a record of deposits, a duplicate deposit slip
should be made showing the first and last receipt numbers cov-
ering the total of the deposit.

 Disbursements
 Disbursements should be made by check, except petty cash
items. No check should be made payable to "Cash," but should
indicate the person, institution, or fund to which money is to be
paid.
 The financial agent should make disbursements only after
receiving a properly executed request for the check requisition
(Form FA-2-P) with proper accounting support attached. This
request for check should originate with the activity sponsor who
shall fill out the form, attach the proper accounting support pa-