The balance according to the deposit slip is in the black. He goes home with the feeling that everything is in order.However, the checks that were held to the end of the day can be back-posted to a time before the deposit, since that is when they really came in. So the customer's account is then returned to the red prior to his deposit, as the checks that were not reflected before are back-posted. Then these checks get Memory Repair Protocol posted in size order instead of chronological order, causing the most possible overdrafts to be generated.Then as the overdraft fees stack up, the customer's account goes further negative than it would have otherwise, making the deposit ineffective at stopping subsequent overdrafts from the following day's checks. 

The customer's account spins out of control by potentially hundreds of dollars without his immediate knowledge so that he won't know in time to fix it before the full damage takes place.The combination of these things cause overdraft income to increase three to four times on average. And that's if he deposited cash. If he deposited a check then the deposit may post three days later (an arbitrary decision on the part of the bank) - and it doesn't matter if it's from a bank across the street. You could have just walked the cash across the street but that makes no difference to the bank. Sure, the bank can make any rule it wants, and the customer is legally at fault for letting his/her account go negative. But then the bank purposely manipulates their paperwork to triple their income from it. And they do it legally.

http://memoryrepairprotocolreview.com/