"The cards are withdrawn from the file w'hen the account is closed and
either filed away with the pass book or in an auxiliary index, where they
can be referred to with as little inconvenience as in the regular index. The
closed pass books of each day show what cards should be removed."

Bank Balance Sheet. — This should exhibit the following par-
ticulars :

ASSETS. LIABILITIES.
Cash on hand, gold, silver, currency, bills, Capital account.
etc. (to be shown in separate totals). Depositors:

Cash in other banks at call. Accounts at call.
Loans to other banks at call. Certificates of deposit.
Overdrafts (loans to customers at call). Other bankers:

Bills receivable, due in one month. Loans at call.
Bills receivable, due in two months. Current accounts.
Bills receivable, due in three months. On current accounts:

Bills receivable, due in four months. • Customers' daily balances.
City, County and State warrants. Bills payable.
Loans on real estate mortgages. Certified checks.
Investments: Collection accounts.
Real estate. Letters of Credit.
Mortgages of real estate. Special liabilities, etc.
Bonds.
Stocks and shares.
Municipal loans.
Doubtful accounts.
Special assets, etc.
