1) You 11 need to have your suit jacket or sportcoat modified for this effect. This may be done in either of two ways.
One is to have a topit built into the left side of your jacket that feeds into your outer left jacket pocket. (This is a John Cornelius idea).
The alternative is to have a chute built into the jacket connecting the inner left jacket pocket with the outer left jacket pocket. In other words, your inner left jacket pocket has no bottom. It's merely a tunnel leading to your outer left pocket. Anything dropped in the upper pocket lands in the lower one. (This is a Steve Bedwell idea.) Any good seamstress should be able to do this. When they ask you why, just tell them you're a magician.
(I find that answer works to justify all manner of strange behavior.)
I use the latter idea. If you're going to modify the jacket solely for this trick, I think that's the way to go. However, if you're one of the many magicians who already has a topit built into your jacket, that will permit you to perform this effect.
2) Place a card, back outward, in your outer right jacket pocket. This may be any card from the deck you're using or another matching deck. (The audience will never see the face of this card.) I usually use a joker, so for the explanation I'll assume that's what the card is.
3) You'll also need a hundred-dollar bill. If working with the topit, place the bill in your inner left jacket pocket. If working with the card chute, the setup is a little different. Fold the bill in quarters. Using a paper clip, attach the bill to the top of the inner left jacket pocket. The bill should be on the inside of the pocket. (That way, if it should accidentally come loose, it will land in your pocket rather than on the floor.)
4) You should also have two permanent marking pens.
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Magick is the art and practice of moving natural energies to effect needed or wanted change. Magick is natural, there is absolutely nothing supernatural about it. What is taught here are various techniques of magick for beginners. Magick is natural and simple and the techniques to develop abilities should be simple and natural as well. What is taught on this site is not only the basics of magick, but the basics of many things.