6.3.1.1. Blotters and Other Records of Original Entry
Blotters are daily records containing itemized daily reports of all of the following:
• Purchases and sales of municipal securities
• Receipts and deliveries of certificates
• Receipts and disbursements of cash
• All other debits and credits having to do with municipal securities
Blotters must show:
• The name of the account for which each transaction was completed
• A description of the securities
• The aggregate par value of the securities
• The dollar price or y