Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. Excellent books on the best methods of bank book keeping already exist, also other books on the theories and history of money and banking. In a well-organized course on banking this book should fill an intermediate place between those described; it is the pioneer of its kind. It is designed especially for three classes of students, or readers: those who intend to devote themselves to the business of banking; those who are thus engaged; and those who are studying the history and theories of banking.