A central cash office is established for receiving all receipts from sales made, and arranged for quick and easy change-making. As a customer makes a purchase, a duplicate of the check or bill made out for the same, together with money received from customer, are sent direct to the cash office, the most improved method being by pneumatic cash carriers. As received, checks are placed on file and any change returned to clerk. Thus the totals of checks and receipts of each cashier's desk must agree. Each cashier makes up a report of the amount of cash received, and cash is given head cashier, who recounts it. The checks of each cashier are kept separate and sent to the auditing office, where they are totalled, and this total must agree with the amount of cash in the head cashier's hands, and correspond with the amount on cashier's report.