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.