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Practical Bookkeeping and Accounting: A System of Modern Bookkeeping and Accounting Logically Developed, with Forms and Statements Amply Illustrated... Contains a System of Accounts for Retail Merchants...
There are two sets of books in a Savings bank, a depositors' set and a general set. I shall first describe the former, viz., those books in which are recorded the transac-tions between the bank and its depositors.