Blotters and Other Records of Original Entry
Blotters are daily records containing:
- • Itemized daily reports of all purchases and sales of securities
- • Receipts and deliveries of certificates
- • Receipts and disbursements of cash and all other debits and credits having to do with municipal securities
Blotters must also record:
- • Name of the account for which each transaction was completed
- • Description of the securiti