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Bank-book
BANK-BOOK

Definition: A book in which record is kept of money deposited in or withdrawn from the bank.
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* All eight elements should be in.


1. Purposeful and necessary.

2. Maintained in line with approved standards or guidelines.

3. Recorder makes entries appropriately and also accurately.

4. Entries made are up-to-date.

5. Balance stated therein will be current and verifiable.

6. Kept in a safe and secure place/custody, at all times.

7. Available to examiners, auditors (whenever required).

8. Serves purpose(s), as planned.
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* Not for creative accounting.

See perfect BOOKKEEPING.

* And not for insider trading.

See perfect BOOK VALUE.

* But for good management.

See perfect CASH BOOK.

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