As banking is a highly specialized subject, it is treated in a separate book. A reference to the Contents will show the practical character of the work presented.

The revised edition has been read in manuscript by George E. Allen, educational director of the American Institute of Banking, and O. Howard Wolfe, secretary of the Clearing House Section of the American Bankers' Association, both of New York City. The helpful and valuable suggestions which they have given increase the value of the text both theoretically and practically.