Central Bank of Nigeria Library

The NABAC Manual of Bank Accounting, Auditing and Operation/

The NABAC Manual of Bank Accounting, Auditing and Operation/ - 3rd ed. - Park Ridge, Illinois: The Association for Bank Audit, Control and Operation, [1963] - 290 p.:ill,

The third edition of the NABAC manual is a comprehensive compilation of banking principles and practices. The manual is divided into three parts: Bank Accounting, Bank Auditing, and Bank Operations. Part one contains 14 chapters, each pertaining to a particular aspect of bank accounting, and stresses the importance of having proper accounting records-source documents, ledgers, journals, registers, and reports.
Part two of the manual presents a new philosophy of bank auditing that features built-in loss protection at lower costs. Part three begins with a discussion of the basic principles of bank organization and explains their application.


Bank Accounting.
Auditing.

657.833'304'5 / NAB