PREFACE. THE purpose of this small volume is to give an outline of the work carried on in a bank, and is intended chiefly for those who are about to commence their banking career. Although there are many books which treat of the history of banking, there are but few which give an account of the actual work. The successful candidate on obtaining his appointment soon realises the difference between school and office work. For example, the book-keeping taught in school is of a theoretical nature, without reference to the different methods required for every business. This is illustrated in the case of banking, where the chief commodity is money in a variety of forms. Again, the terms used, such as drawer, acceptor, indorser; and the documents handled, viz., cheques, and bills of exchange, are possibly met with for the first time. The author has endeavoured to give a general outline of the work by means of specimens of books and forms actually in use. It would be impossible in a small manual to mention all the subsidiary books, but forms of the principal ones are given. The author wishes to express his thanks to many banking friends, who have kindly furnished him with valuable information. |