The practical work of a bank : a treatise on practical banking which aims to show the fundamental principles of money, the practical work of a bank in detail, and particularly, credit in its relation to banking operations . FOLDERS IN UUAWEK than a well-made oak cabinet. If protection is to be assureda cabinet with double avails throughout, lined with asbestos,should be obtained. The illustration shows such a steel cabi-net of the four-drawer upright style used for bank corre- 536 THE PRACTICAL WORK OF A BANK spondence. All outer surfaces of tliis cabinet are composedof double steel walls comp


The practical work of a bank : a treatise on practical banking which aims to show the fundamental principles of money, the practical work of a bank in detail, and particularly, credit in its relation to banking operations . FOLDERS IN UUAWEK than a well-made oak cabinet. If protection is to be assureda cabinet with double avails throughout, lined with asbestos,should be obtained. The illustration shows such a steel cabi-net of the four-drawer upright style used for bank corre- 536 THE PRACTICAL WORK OF A BANK spondence. All outer surfaces of tliis cabinet are composedof double steel walls completely insulated by cellular asbes-tos. Every drawer is equipped with a safety latch whichautomatically fastens the drawer when it is closed, and ef-fectually prevents destruction of the papers from a small. MANILLA FOLDER FOR FILING CREDIT INFORMATION blaze which would otherwise consume the contents of anopen drawer. These steel cabinets are a radical departurefrom any cabinet previously placed on the market since allother cabinets lack the double walls and asbestos usedthroughout as well as the drawer catch feature.^ 3The above was prepared by the Yawman and Erbe Company of Rochester,N. Y., by request of the author for what they considered a proper filing methodfor the mail of the average bank, and acknowledgement is here made for theirvaluable contribution.—W. H. K., Jr. CHAPTER XVI. COST ACCOUNTING AND ANALYSIS OF ACCOUNTS The tendency of all business is to a more accurate andscientific basis of operation. It no longer suffices to knowthe approximate cost of producing an article, and the costof selling it, competition having compelled manufacturers toknow to an exactness what the cost of production has been,including a proportionate charge for all overhead expensesincidental to mark


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Keywords: ., bo, bookcentury1900, booksubjectbanksandbanking, booksubjectmoney