NABAC manual Bank accounting, auditing and operation / Compiled by The National Asociation of Bank Auditors and Comptrollers.

Part I. Bank accounting and operations -- I. Basic Principles of Bank Accounting, 21 -- II. Essential Bank Records, 25 -- III. Assets, Liabilities and Capital Accounts, 45 -- IV. Earnings and Expenses — Cost Analysis, 69 -- V. Internal Safeguards, 87 -- VI. Securities Accounting, 107 -- VII. Fixed Assets and Other Real Estate, 117 -- VIII. Non-Ledger Assets, 127 -- IX. Reserve Accounting, 133 -- X. Cash Accounting and Accrual Accounting, 141 -- XI. Safe Deposit Operation, 163 -- XII. Safekeeping, 171 -- XIII. Examination by Directors, 177 -- XIV. Basic Insmance and Surety Bonds — Bank Insurance, 185 -- XV. Management Reports, 223 -- XVI. Personnel Training, 229 -- Part II. Bank auditing -- I. Bank Audit Procedure, 241 -- II. Trust Department Auditing, 297 -- III. Auditing in Small Banks, 313.