IN every line of business good administration and bookkeeping is of the utmost importance, and in the banking business it is especially necessary not only that all transactions should be recorded in a clear, simple and systematic manner, but also that every precaution be taken to guard against the possibility of fraud or dishonesty on the part of any officer or employe who has anything to do with the bookkeeping of the bank or any department of its business.

Again, as competition in the banking business compels a bank to do a great many things for its customers involving clerical labor and expense for which it receives no direct profit, it is absolutely necessary that the very best and simplest devices be used to minimize such labor and expense to the greatest degree.

The outline of a system of bank administration and book-keeping, including some of the best printed forms and devices, is embraced in the following suggestions: