Bank credit: principles and operating procedure / Glenn G Munn.

Preface, v -- I. What Is Credit?, 1 -- II. Bank Credit, 22 -- III. The Essentials of Credit, 45 -- IV. The Bank Credit Department, 55 -- V. Sources of Credit Information, 64 -- VI. Work of the Credit Investigator, 69 -- VII. Financial Statements, 84 -- VIII. Statement Analysis, 111 -- IX. Estimated Future Balance Sheets, 140 -- X. Role of the Mercantile Agencies, 149 -- XI. Miscellaneous Aspects of an Investigation, 166 -- XII. Judging a Credit Risk, 178 -- XIII. The Credit Files and Folders, 192 -- XIV. Commercial-paper Purchases, 206 -- XV. Credit Policy Toward Borrowing Accounts, 218 -- XVI. The Most Profitable Ways to Lend Credit, 230 -- XVII. Credit Reports— Letters Answering Credit Inquiries, 249 -- XVIII. Ethics OF Credit Interchange, 254 -- XIX. Credit Department Statistics, 266 -- XX. The Service of the Credit Department, 269 -- Appendix— Contingent Liabilities, 272 -- Index, 279.