Each deposit of checks and money should include a completed Cash Transmittal Form (Figure 1) and two adding machine tapes (or check logs) that reconcile the cash and checks with the receipt form.

For example, if someone can spend funds deposited from a check before it has cleared, they're in constructive receipt of those ... even if they did not actually deposit the check until January ...

Fixed Deposit Receipts (FDRs) have emerged as a cornerstone for reliable investment strategies. These are official documents ...