[Illustration: A certified cheque.]
Cheques should be numbered, so that each can be accounted for. The
numbers are for your convenience and not for the convenience of the
bank. It is important that your cheque-book be correctly kept, so that
you can tell at any time how much money you have in the bank. At the
end of each month your small bank-book should be left at the bank, so
that the bookkeeper may balance it. It may happen that your bank-book
will show a larger balance than your cheque-book. You will understand
by this, if both have been correctly kept, that there are cheques
outstanding which have not yet been presented at your bank for
payment. You can find out which these are by checking over the paid
cheques that have been returned to you with your bank-book. The unpaid
cheques may be presented at any time, so that your actual balance is
that shown by your cheque-book. Cheques should be presented for
payment as soon after date as possible.