December 28, 2006

Director
Center for Post Graduate Studies
Bangladesh Institute of Bank anagement
ir!ur " 2
Dhaka " #2#6
Sub$ect % Submission of Internship Report on Practical Orientation in Sonali Bank.
Dear Sir
&his is m' !leasure to submit m' internshi! re!ort on (Practical Orientation in Sonali Bank) from
18
th
September to 9
th
November, 2006 as part of MBM curriculum *hich *as assigned to me+ It
*as a great o!!ortunit' for me to ac,uire kno*ledge and e-!erience in res!ect of the functions,
!rocedures and o!erational mechanism of the biggest nationali.ed commercial bank of the countr'
based on con/entional banking !rinci!le *hile *orking there+
I belie/e that the kno*ledge and e-!erience I ha/e gathered during m' internshi! *ill immensel' hel!
me in m' !rofessional life+
I ha/e concentrated m' best efforts to achie/e the ob$ecti/es of the internshi! stud' and ho!e that m'
endea/or *ill ser/e the !ur!ose+ 0o*e/er, I *ill al*a's be ha!!' to *elcome an' further clarification
that 'ou ma' re,uire+
Sincerel' 'ours,
ohammad 1okonu..aman
1oll % #00622
#0th Batch
B Program
CPGS, BIB+
ACKNOWLEDGEMENT
At First, I oul! li"e to e#press m$ %ratitu!e to Almi%ht$ Allah to %ive me the stre&%th to
complete the report ithi& the stipulate! time'
I am !eepl$ i&!ebte! to m$ i&ter&al %ui!e Mr' Bari! Bara& (ha&!a, Facult$ Member , BIBM for
his hole)hearte! supervisio& !uri&% the practical orie&tatio& perio!' *is su%%estio&s a&!
comme&ts ere reall$ a %reat source of spirit to ma"e the report a %oo! o&e'
M$ heartfelt %ratitu!e %oes to +r' ,oufic Ahma! (hou!hur$, -rofessor a&! +irector .(-/S0,
BIBM for %ivi&% me valuable a!vice a&! su%%estio&s to complete the report i& a& appropriate
ma&&er'
M$ si&cere %ratitu!e also %oes to Mr' 1ho&!o"er Ab!us Salam, Facult$ Member of So&ali Ba&"
Staff (olle%e .SBS(0, ho %ave special atte&tio& to me ri%ht from the ver$ be%i&&i&% of m$ sta$
at SBS( a&! he&ever I e&t there' Special tha&"s to all the other facult$ members of SBS(
for %ivi&% me their valuable time'
I am tha&"ful to Mr' Shah2aha& (ho!hur$, +/M of Shilpa Bhaba& (orporate Bra&ch of the ba&"
for provi!i&% me the opportu&it$ to have m$ practical orie&tatio& i& his bra&ch'
M$ special tha&"s also %o to Mr' Ab!us Salam, -ri&cipal 3fficer 4 /e&eral Ba&"i&% I&5char%e,
Mr' Abu Ba""ar Si!!i6ue, -ri&cipal 3fficer 4 Forei%& 7#cha&%e +epartme&t I&5char%e a&! all
other emplo$ees of the Bra&ch for their cor!ial assista&ce !uri&% m$ perio! of i&ter&ship'
8astl$ I oul! li"e to %ive m$ special tha&"s a&! i&e#pressible %reets to m$ INMA,7S, both
se&iors a&! fello MBM stu!e&ts, especiall$ Sa$e! Na9rul Islam,Na9mul, Amitav, Mi9a& Bhui$a&,
Mahmu!u& Nabi a&! others for %ivi&% me %oo! a!vice, su%%estio&s, i&spiratio& a&! support'
Mohammad Rokonuzzaman
CHAPTER -3
General Banking Department
The main !"e#ti$e % a #mmer#ial !ank i& t make pr%it' (r thi& p)rp&e
!ank #lle#t mne* %rm the &)rpl)& )nit in the &#iet* an+ pr$i+e thi& mne*
t the +e%i#it )nit' Bank& #lle#t mne* in the +i%%erent % +ep&it& an+ pr$i+e
mne* in the %rm % Lan, A+$an#e'
(1) Collection of Deposits: Dep&it& are the li%e-!l+ % a #mmer#ial
!ank' With)t +ep&it& there are n !)&ine&&e& %r the #mmer#ial !ank& %
an* nat)re -NCB&. PCB& %r (CB&/' A##epting +ep&it& i& ne % the t0
#la&&i# %)n#tin& % #mmer#ial !ank&' Bank +ep&it& #an !e !ra+l* #la&&i%ie+
a& %ll0&-
(i) Demand Deposits; and
(ii) Time Deposits
(ig'1 T*pe& % Dep&it&
Deman+ +ep&it& #an !e 0ith+ra0n 0ith)t an* prir nti#e' The* are #lle#te+
maintaining the %ll0ing t0 t*pe& % a##)nt&'
i' C)rrent A##)nt2 an+
Bank Deposits
Deman+ Dep&it&
-C)rrent Dep&it&.
3a$ing& Dep&it& et#'/
Time Dep&it&
-(DR. 3TD et#/
ii' 3a$ing Bank -3B/ A##)nt
On the ther han+. a +ep&it 0hi#h i& pa*a!le at a %i4e+ r a%ter a peri+ %
nti#e i& #alle+ 5Time Dep&it6' Time& +ep&it& are % t0 t*pe&' 3)#h a&-
i' (i4e+ Dep&it Re#eipt -(DR/2 an+
ii' 3hrt Term Dep&it -3TD/
(2) Giving Loan/Advance: Anther %)n#tin a !ank i& t gi$e lan r a+$an#e
thr)gh !ank #an earn pr%it' Lan r a+$an#e i& gi$en in the +i%%erent
%rm' 3)#h a&1-
-i/ 3e#)re+ O$er+ra%t -3OD/
-ii/ Ca&h Cre+it -CC/
-iii/ Mi+-term Lan
-i$/ 3mall Lan
-$/ Deman+ Lan
-$i/ Cn&)mer Lan
-$ii/ 7n+)&trial Cre+it
-$iii/ Bill& P)r#ha&e+ 8 Di&#)nte+
-i4/ 3ta%% Lan
-4/ H)&e B)il+ing Lan
-4i/ Tran&prt Lan
3nali Bank. 3hilpa Bha!an Crp' Bran#h perate& it& %)n#tin thr)gh %)r
+i%%erent +epartment&' The* are a&1
-i/ General Banking Department -GBD/
-ii/ General A+$an#e Department -GAD/
-iii/ 7n+)&trial Cre+it Department -7CD/
-i$/ (reign E4#hange Department -(ED/
General Banking Department i& the m&t #mmn +epartment in all !anking
#mpanie&' 7t i& the intr+)#tr* +epartment % the !ank t it& #)&tmer&' 7t
)&)all* per%rm& a lt % imprtant !anking a#ti$itie&' General Banking
Department per%rm& in %)n#tin thr)gh the %ll0ing &e#tin&'
!1 ACC"#$T "%&$'$G:

All !ank& are perate+ n the !a&i& % !anker #)&tmer relatin&hip an+ thi&
relatin&hip i& e&ta!li&he+ thr)gh pening an a##)nt in a !ank' Opening
a##)nt i& the #ntra#t % #)&tmer 0ith !ank&. 0hi#h i& en%r#ea!le !* la0'
!1!1 %("C&D#(&) *"( "%&$'$G "* ACC"#$T):
An* per&n % &)n+ min+ #an pen a##)nt in an* !ank' The per&n intere&te+
in pening % an* t*pe % a##)nt ge& t the !ank an+ e4pre&&e+ hi&,her 0ill t
pen a##)nt&' Then he,&he i& &)pplie+ an a##)nt Opening %rm -AO(/ an+ a
3pe#imen 3ignat)re Car+ -33C/' Be%re pening a #)rrent r &a$ing a##)nt.
the %ll0ing %rmalitie& m)&t !e #mplete+ !* the #)&tmer-
9/ D)l* %ille+ in Appli#atin (rm -3a$ing& A,C1 (-9:: 8 C)rrent A,C1 (-;</
=/ 7ntr+)#tin !* a $al)e+ a##)nt hl+er'
3/ T0 #pie& % phtgraph& % a##)nt hl+er atte&te+ !* the intr+)#er'
>/ One #p* % phtgraph& % the nminee atte&te+ !* the a##)nt hl+er'
53pe#imen 3ignat)re Car+6 0ith three &pe#imen &ignat)re& in the'
;/ Man+ate -i% ne#e&&ar*/
A%ter #mpletin % a!$e %rmalitie&. the #n#erne+ %%i#er pre&ent& the #a&e
%r appr$al % the !ran#h manager' A%ter !taining appr$al % the !ank. an
a##)nt n)m!er i& &an#tine+ %r the #)&tmer an+ i& &)pplie+ +ep&it &lip %r
+ep&iting initial +ep&it' Then !ran#h pr$i+e& the #)&tmer a Che?)e-Bk'
The Che?)e-Bk ma* !e %% 9:-page. =;-page r 9::-page +epen+ing n the
t*pe % a##)nt the #)&tmer ha& pene+'
!1!2 A%%L'CAT'"$ *"(+ *"( C#((&$T A$D )A,'$G) A/C:
(ll0ing are the #ntent& % the appli#atin %rm %r pening 3a$ing r
C)rrent A,C in 3hilpa Bha!an Crp' Bran#h-
9/ Name % the Appli#ant -&/
=/ (ather@& ,H)&!an+@& Name
3/ Natinalit*
>/ O##)patin
;/ Date % Birth
A/ A++re&&1 Pre&ent an+ Permanent
B/ 7ntr+)#er@& 7n%rmatin
</ 7n%rmatin a!)t the Nminee
C/ 3pe#ial in&tr)#tin %r peratin % the A,C -i% an*/
9:/ 7nitial Dep&it
99/ 3pe#imen &ignat)re -&/ % the Appli#ant
7n #a&e % Dint A,C. the %ll0ing hea+ing& are a++itinal in the %rm-
9/ Operatinal in&tr)#tin % the A,C
=/ 3ignat)re -&/
7n #a&e % partner&hip A,C. the a++itinal hea+ing& in the %rm are a& %ll0&-
9/ partner&@ &ignat)re&
=/ Partner&@ name&
A##)nt Opening Pr#e+)re in a %l0 #hart1
Appli#ant %ill& )p the
rele$ant all#atin %rm
in the pre&#ri!e+ manner
He,3he i& re?)ire+ t
%ill )p the &pe#imen
&ignat)re #ar+'
(r in+i$i+)al
intr+)#tin i& nee+e+
!* an a##)nt hl+er'
A##)nt i& pene+'
The a)thriEe+ %%i#er
&#r)tiniEe the intr+)#tin
an+ e4amine the +#)ment&
&)!mitte+'
A%ter +ep&iting the
#a&h ne #he?)e
!k i& i&&)e+
7&&)an#e % +ep&it &lip an+
the +ep&it m)&t !e ma+e in
#a&h' N #he?)e r +ra%t i&
a##epta!le t the Bank'
!1! (&L&,A$T D"C#+&$T) *"( C#((&$T - )A,'$G) A/C:
T*pe& % atta#he+ +#)ment& )&)all* $ar* 0ith the nat)re % the A,C !eing
pene+' (ll0ing& are li&t % +#)ment& that &h)l+ !e en#l&e+ 0ith the 5A,C
Opening %rm6 %r pening a##)nt %r +i%%erent kin+& % A,C pener&-
7n #a&e % Cl.//)ociet0:
-i/ Cp* % B*-la0& +)l* #erti%ie+ !* the Cperati$e O%%i#er'
-ii/ Certi%ie+ #p* % Re&l)tin %r pening an+ peratin % A,C
-iii/ Certi%ie+ #p* % Certi%ie+ % Regi&tratin i&&)e+ !* Regi&trar.
Cperati$e 3#ietie&'
7n #a&e % +ino12s A/C:
-i/ A%%i4 the 0r+ 5M7NOR6 a%ter the title % the A,C
-ii/ 3pe#ial in&tr)#tin regar+ing peratin % the A,C
-iii/ The 5A,C Opening %rm6 i& t !e %ille+ in an+ &igne+ !* legal
g)ar+ian'
7n #a&e % Limited Compan0:
-i/ Certi%ie+ #p* % the Memran+)m an+ Arti#le& % A&&#iatin %
the #mpan*
-ii/ Certi%i#ate % 7n#rpratin % the #mpan* %r in&pe#tin an+
ret)rn 0ith a +)l* #erti%ie+ pht#p* %r !ank@& re#r+&'
-iii/ Certi%i#ate %rm Regi&trar % the Dint 3t#k Cmpanie& that the
#mpan* i& entitle+ t #mmen#e !)&ine&& -in #a&e % P)!li#
Limite+ C' %r in&pe#tin an+ ret)rn/ alng 0ith a +)l* #erti%ie+
pht#p* %r !ank@& re#r+&
-i$/ Cp* % the late&t Balan#e 3heet
-$/ Re&l)tin pa&&e+ in the General meeting % the #mpan* %r
pening % the A,C an+ a)thriEatin %r it& peratin +)l*
#erti%ie+ !* the Chairman,Managing Dire#tr % the #mpan*'
-$i/ Li&t % Dire#tr& 0ith a++re&&e&
-$ii/ A)thriEe+ &ignat)re& -&/
General r)le& pra#ti#e+ in 3hilpa Bha!an Crprate Bra#h regar+ing peratin
% #)rrent an+ &a$ing a##)nt are a& %ll0&-
-i/ A minim)m !alan#e % Tk' 9:: an+ Tk' 9.::: m)&t !e maintaine+
in the 3a$ing& an+ C)rrent A,C re&pe#ti$el*'
-ii/ A +ep&itr. in general. #an 0ith+ra0 mne* t0 time& in a 0eek'
7n #a&e 0ith+ra0al mre than t0 time&. nt intere&t i& pai+ t the
!alan#e % a &a$ing a##)nt %r that mnth'
-iii/ 7% a +ep&itr 0ith+ra0 mre than =;F % the !alan#e % mre
than =:::':: at a time. n intere&t gi$en n the remaining !alan#e
% a &a$ing a##)nt'
-i$/ 7ntere&t rate %r 3a$ing Bank -3B/ A,C i& B'::F per *ear'
!1!3 '))#'$G C4&5#& B""6 T" T4& C#)T"+&():
'ss.ance of c7e8.e Book (*o1 $e9 Acco.nt):
When ne0 a##)nt i& pene+ an+ the #)&tmer +ep&it& the minim)m
re?)ire+ am)nt % mne* in the a##)nt the a##)nt pening %rm i&
&ent %r i&&)an#e % a Che?)e Bk'
Re&pe#ti$e %%i#er prepare& a Che?)e Bk a%%i4ing the name % the
!ran#h. enter& the n)m!er % the Che?)e Bk in Che?)e 7&&)e Regi&ter
0rite& the +0n the name % the #)&tmer an+ the a##)nt n)m!er in the
&ame Regi&ter'
A##)nt n)m!er i& then 0riting +0n n the %a#e % the Che?)e Bk
an+ n e$er* lea% % it in#l)+ing Re?)i&itin 3lip'
The name % the #)&tmer i& al& 0ritten +0n % the %a#e % Che?)e
Bk an+ n the Re?)i&itin &lip'
The 0r+ 57&&)e+ n6 alng 0ith the +ate % i&&)an#e i& 0ritten +0n n
the re?)i&itin &lip'
N)m!er % Che?)e Bk an+ +ate % i&&)an#e i& al& 0ritten n the
appli#atin %rm'
Ne4t. the #)&tmer i& a&ke+ t &ign in the Che?)e Bk 7&&)e Regi&ter'
Then the re&pe#ti$e %%i#er &ign& % the %a#e % the re?)i&itin &lip p)t hi&
initial in the regi&ter an+ han+ $er the #he?)e t the #)&tmer'
'ss.ance of C7e8.e Book ("ld Acco.nt):
All the pr#e+)re %r i&&)ing a ne0 Che?)e Bk %r l+ a##)nt i& &ame a& the
pr#e+)re % ne0 a##)nt' Onl* +i%%eren#e i& that #)&tmer ha$e t &)!mit the
re?)i&itin &lip % the l+ Che?)e Bk 0ith +ate. &ignat)re an+ hi&,her a++re&&'
Cmp)ter p&iting i& then gi$en t the re?)i&itin &lip t kn0 the p&itin %
a##)nt an+ t kn0 h0 man* lea%,lea$e& &till nt )&e+' The n)m!er % ne0
Che?)e !k i& entere+ n the !a#k % the l+ re?)i&itin &lip an+ i& &igne+ !*
the %%i#er'
(eceive C7e8.e Book t71o.g7 t7i1d pe1son:
7% the Che?)e Bk i& han+e+ $er t an* ther per&n that the a##)nt hl+er
an a#kn0le+gement &lip i& i&&)e+ !* the !ank a++re&&ing the a##)nt hl+er
0ith +etail& % the #he?)e !k' Thi& a#kn0le+gement &lip m)&t !e &igne+ !*
the a##)nt hl+er an+ ret)rne+ t the !ank' Other0i&e the !ank 0ill nt hnr
an* #he?)e %rm thi& Che?)e Bk'
At the en+ % the +a* all the re?)i&itin &lip& an+ appli#atin %rm& are &ent t
the #mp)ter &e#tin t gi$e entr* t the&e ne0 #he?)e&'
!1!: *';&D D&%")'T (&C&'%T (*D():
(i4e+ +ep&it& are the +ep&it& in 0hi#h an am)nt % #a&h i& +ep&ite+ in !ank
%r a %i4e+ peri+ &pe#i%ie+ in a+$an#e' Hen#e. the&e +ep&it& are time +ep&it&
r time lia!ilitie&' Nrmall*. the mne* n a %i4e+ +ep&it i& nt repa*a!le
!e%re the e4pir* % a %i4e+ peri+' At the time % pening the +ep&it a##)nt.
the !anker i&&)e& a re#eipt a#kn0le+ging the re#eipt % mne* n +ep&it
a##)nt' 7t i& pp)larl* kn0n a& (DR -(i$e Dep&it Re#eipt/. Ne#e&&ar*
+#)ment& %r pening a (DR A,C are a& %ll0&-
(DR (rm -(->=;/
(DR Car+
Pht % the a##)nt hl+er atte&te+ !* the intr+)#er
Pht % the nminee -&/ atte&te+ !* the A,C hl+er
The 5(i4e+ Dep&it A,C Opening (rm6 Cntain& the %ll0ing hea+ing&-
-i/ Am)nt in %ig)re& an+ 0r+&
-ii/ Peri+
-iii/ Rate % intere&t
-i$/ Name an+ a++re&& % !ene%i#iar*
-$/ 3pe#ial in&tr)#tin in #a&e % "int A,C
-$i/ 7n%rmatin a!)t nminee -&/
-$ii/ A++re&& % the appli#ant -&/
-$iii/ 3pe#imen &ignat)re -&/
-i4/ (DR n'
A%ter pening (DR A,C. it i& )&)all* re#r+e+ in the 5(DR Regi&ter6' The
pa*ment i& ma+e a%ter the peri+ % the (DR i& $er'
7ntere&t rate appli#a!le t (DR i& higher than an* ther +ep&it&' The intere&t
rate& %ll0e+ !* 3nali Bank %r (i4e+ Dep&it A##)nt& are'
%e1iod 'nte1est (ate
(r 3 mnth& t A mnth& G ;'=;F
(r A mnth& t 9 *ear G ;';:F
(r 9 *ear t = *ear G A'::F
(r = *ear& t ; *ear& G A'=;F
3B G 3';F
3TD
G ='::F
Rate % 7ntere&t % (DR-With e%%e#t %rm Dana)ar*-=::>'/
7n general. a #)&tmer i& all0e+ t 0ith+ra0 mne* a%ter the peri+ i& $er' 7n
#a&e % emergen#*. a #)&tmer #an 0ith+ra0 the mne* % (DR a%ter gi$ing a
&hrt nti#e' 7n thi& #a&e. the #)&tmer& 0ill get intere&t rate %r the peri+.
0hi#h ha$e alrea+* !een #mplete+' A%ter the e4pir* % the peri+ % (DR.
#)&tmer #an 0ith+ra0 the ttal +ep&ite+ am)nt in#l)+ing intere&t n it r
#an rene0 the (DR in#l)+ing intere&t r 0ith)t intere&t %r the ne4t peri+' 7%
the #)&tmer +e& nt 0ith+ra0 the am)nt % (DR 0ithin B +a*& mat)rit*. it
!e#me& rene0e+ %r ne4t three mnth& a)tmati#all*' 7n #a&e % en#a&hment %
(DR a%ter mat)rit*. %ll0ing a##)nting treatment& are gi$en-
-i/ 7ntere&t % (DR A,C-----------------------------------Cr'
E4#i&e D)t* n (DR----------------------------------Dr'
9:F 7n#me Ta4 n intere&t-------------------------Dr'
-ii/ (DR A,C-----------------------------------------------Dr'
Ca&h A,C-----------------------------------------------Cr'
7% the #)&tmer 0ant& t +ra0 the intere&t nl*. then %ll0ing entrie& are gi$en'
7ntere&t n (DR A,C--------------------------------Dr'
Ca&h A,C---------------------------------------------Cr'
7t i& nte+ that (DR i& nt a Negtia!le 7n&tr)ment an+ n #he?)e i& permitte+
%r (i4e+ Dep&it A##)nt' B)t a #)&tmer #an take $er +ra%t -OD/ keeping
the (DR a& &e#)rit*
!1!< )4"(T T&(+ D&%")'T ()TD):
3hrt Term Dep&it& -3TD/ are +ep&it&. 0hi#h kept a& +ep&it& %r at lea&t
&e$en +a*& t get intere&t' The intere&t %%ere+ %r 3TD i& le&& than that %
&a$ing& +ep&it' 7n 3hilpa Bha!an Crp Bran#h. intere&t rate %r 3TD A,C i&
3';F #al#)late+ n +ail* pr+)#t !a&i& an+ applie+ ann)all* at the en+ % the
%inan#ial *ear' (r thi& t*pe A,C. %re?)ent 0ith+ra0al i& +i&#)rage+ an+
re?)ire& prir nti#e' 3TD i& al& #alle+ 53e$en-Da*-Nti#e6 C)rrent A,C'
!1!= D&%")'T %&$)'"$ )C4&+& (D%)):
5Dep&it Pen&in 3#heme6 -DP3/ A,C i& a &pe#ial t*pe % a##)nt 0here the
a##)nt hl+er ha& t +ep&it in mnthl* in&tallment' Per&n n %i4e+ in#me
gr)p are intere&te+ in thi& t*pe % a##)nt in r+er t ha$e a !ig am)nt at the
l+ age' A per&n #an +ep&it minim)m Tk' 9:: an+ ma4im)m Tk' ;:: in ea#h
mnth %r 9: r =: *ear& term' A%ter mat)rit* % the term. the +ep&itr #an
0ith+ra0 !* mnthl* in&tallment' The +ep&itr ha& t +ep&it the &pe#i%ie+
am)nt %r him, her !* <
th
+a* % ea#h mnth either in #a&h r in #he?)e' 7n
re&pe#t % DP3 A,C. the +ep&itr #an &ele#t mre than ne nminee %r
#laiming the +ep&ite+ mne* a%ter hi&,her +eath' A +ep&itr #an 0ith+ra0 the
ttal am)nt % mne* at the e4pir* % the #ertain peri+' 7n #a&e % DP3.
intere&t i& 9;F' A +ep&itr #an take $er +ra%t -OD/ keeping the !alan#e a&
&e#)rit*' He #an get <:F % !alan#e a& OD %rm !ank' Opening % DP3 A,C
ha& !een &)&pen+e+. !)t e4i&ting a##)nt are in peratin'
!1!> )%&C'AL D&%")'T %&$)'"$ )C4&+& ()D%)):
53pe#ial Dep&it 8 Pen&in 3#heme6 -3DP3/ i& anther &pe#ial t*pe % &a$ing
a##)nt like DP3 intr+)#e+ !* !ank in r+er t impr$e the &#i-e#nmi#
#n+itin& % the pr%e&&inal& % all le$el&' Thi& &*&tem i& al& !a&e+ n
in&talling mne* n a mnthl* !a&i&' D)ratin % the a##)nt in thi& &#heme i&
either %i$e -:;/ r ten -9:/ *ear& an+ am)nt& % in&tallment& are Tk' 9::. Tk'
=::. r Tk' 3::. r Tk' >:: r Tk' ;::' The intere&t rate& are1 -9/ %r %i$e *ear&
+)ratin. 9:F #mp)n+ing intere&t rate2 an+ -=/ %r ten *ear& +)ratin. 9=F
#mp)n+ing intere&t rate' 7n !th #a&e&. intere&t i& #al#)late+ n *earl* !a&i&
-the mnth % De#em!er in ea#h *ear/' A #)&tmer #an &tp peratin % hi&, he
3DP3 A,C at an* time a##r+ing t hi&, her 0n +i&#retin' 7n thi& re&pe#t. the
!ank )&e+ t #harge Tk' =; t the #)&tmer' 7% &,he &tp& the A,C 0ithin ne
*ear. n intere&t 0ill !e gi$en' 7% &,he &tp& the A,C a%ter ne *ear !)t 0ithin
three *ear&. <F intere&t 0ill !e gi$en' 7% &,he &tp& the A,C a%ter three *ear& !)t
0ithin %i$e *ear&. 9:F &imple intere&t 0ill !e gi$en' 7% &,he &tp& the A,C a%ter
%i$e *ear&. then 9=F &imple intere&t 0ill !e gi$en'
!2 T(A$)*&( "* ACC"#$T:
When an a##)nt hl+er 0i&he& t tran&%er hi& a##)nt %rm ne Bran#h t
anther ne. applie& e4pre&&ing hi& 0illing an+ Bank tran&%er& 5A##)nt
Opening (rm6 &igne+ at the time % the pening % the a##)nt alng 0ith
ther rele$ant +#)ment& -e'g' 3pe#imen 3ignat)re Car+. 3tan+ %rm
7n&tr)#tin et#/ t the !ran#h t 0hi#h the a##)nt i& t !e tran&%erre+ 0ith)t
an* #harge'
! CL")'$G *" ACC"#$T):
7n the %ll0ing &it)atin an a##)nt i& #l&e+'
7% the #)&tmer i& 0illing t #l&e hi& a##)nt
Death % the #)&tmer'
C)&tmer@& in&anit* an+ in&l$en#*'
7% the !ran#h %in+& an* rea&na!le gr)n+ %r #l&ing the a##)nt'
7% there i& an* nti#e i&&)e+ !* the C)rt n the !ank !ran#h #l&e the
a##)nt'
7n r+er t #l&e an a##)nt. the Che?)e Bk i& t !e ret)rne+ t the !ran#h'
Re?)ire+ #harge& are realiEe+ %rm the a##)nt an+ the remaining !alan#e i&
then pai+ t the #)&tmer' Ne#e&&ar* entrie& are p&te+ t the 5A,C Cl&ing
Regi&ter6 an+ in the #mp)ter& a& 0ell'
!3 BA$6 (&+'TTA$C&):
Remittan#e mean& tran&%erring %in+& %rm ne pla#e t anther ne' Amng
$ari)& &er$i#e ren+ere+ !* a Cmmer#ial Bank t it& #)&tmer&. remittan#e
%a#ilitie& are $er* 0ell kn0n an+ pp)lar' Bank& e4ten+ thi& %a#ilit* t it&
#)&tmer& !* mean& % re#ei$ing mne* %rm ne !ran#h % the !ank an+
makiCng arrangement %r pa*ment t anther !ran#h 0ithin the #)ntr*' 7n
general. there are t0 -:=/ t*pe& % !ank remittan#e'
-9/ 7n0ar+ Remittan#e
-=/ O)t0ar+ Remittan#e
The Remittan#e %a#ilitie& % a #mmer#ial !ank ena!le it& #)&tmer& t a$i+
ri&k ari&ing )t % the%t r l&& in #)%%ing #a&h mne* %rm ne pla#e t anther
r making pa*ment t &mene in anther pla#e' Bank& take the ri&k an+ en&)re
pa*ment t the !ene%i#iar* !* #harging the #)&tmer r 5Cmmi&&in6'
Cn&i+ering the )rgen#* an+ nat)re % tran&a#tin. the m+e& % !ank
remittan#e& ma* !e #ategriEe+ a& )n+er-
Deman+ Dra%t -DD/
Mail Tran&%er -MT/
Telegraphi# Tran&%er -TT/
Pa*ment Or+er -PO/
Regi&ter Bk&1
The %ll0ing regi&ter !k& are maintaine+ %r remittan#e p)rp&e-
DD. MT. TT 7&&)e Regi&ter'
DD. MT A+$i#e Re#ei$e+ Regi&ter'
DD. MT. TT Pa*ment Regi&ter'
DD E4-A+$i#e Pa*ment Regi&ter'
!3!1 D&+A$D D(A*T (DD):
Deman+ Dra%t -DD/ i& a negtia!le in&tr)ment. pa*a!le n +eman+. i&&)e+ !*
the !ran#h % a !ank #ntaining an r+er t anther !ran#h % the &ame !ank t
pa* a #ertain &)m % mne* t a #ertain per&n r r+er n +eman+' When a
per&n 0i&he& t remit mne* t anther per&n )t&i+e the #it*. he,&he ha& t
appra#h t a parti#)lar !ran#h % the !ank an+ the mne* i& t !e remitte+ t
the !ene%i#iar* !* anther parti#)lar !ran#h % the &ame !ank % #)r&e' The
!ene%i#iar* 0ill #laim the am)nt % mne* in the in&tr)ment !* pr+)#ing the
&ame t the #n#erne+ pa*ing !ran#h' Deman+ Dra%t ma* !e pai+ in #a&h t the
pa*ee n prper i+enti%i#atin r the am)nt ma* !e #re+ite+ t hi& a##)nt -in
#a&e % A,C hl+er % the !ank/' Bank& i&&)e +ra%t& %r a nminal #mmi&&in'
!3!1!1 '))#& "* DD:
When a per&n 0ant& t p)r#ha&e a Deman+ Dra%t -DD/ %rm !ank. !ank
#n%irm& a!)t the e4i&ten#e % the !ran#h 0here the DD i& t !e i&&)e+ r
+ra0n a& a&ke+ %r !* the appli#ant r p)r#ha&er' Then the part* &)!mit&
appli#atin +)l* %ille+ in n !ank@& pre&#ri!e+ %rm -(-99B/' Therea%ter. the
appli#ant 0ill !e a&ke+ t +ep&it the am)nt mentine+ in the DD alng 0ith
#mmi&&in #mp)te+ #rre#tl* at the pre&#ri!e+ rate' On re#eipt % #a&h. a
$)#her i& pa&&e+ an+ &#rlle+ !* at lea&t t0 %%i#er&' Then the DD i& i&&)e+
an+ re#r+e+ in the 5DD 7&&)e Regi&ter6 (illing the apprpriate #l)mn&' Te&t
n)m!er -%r Tk' =;.::: r a!$e/ i& a%%i4e+ n !th the DD an+ the a+$i#e a&
per r)le' The DD appli#atin i& treate+ a& #re+it $)#her % general a##)nt !*
&h0ing #re+it entr* again&t the #ntra !ran#h -the pa*ing !ran#h/' (r an*
am)nt % DD i&&)e+. a relati$e DD a+$i#e i& &ent t pa*ing !ran#h 0here the
a+$i#e i& #n$erte+ int H)#her' The pr#e+)re % i&&)ing a DD again&t #a&h
#)l+ !e &h0n !* the %l0 #hart-
'
(ig)re1 (l0 Chart %r DD 7&&)e again&t Ca&h
A##)nting treatment1
7n #a&e % i&&)e % DD1
Ca&h, #)&tmer A,C De!it
3BG A,C
7n#me A,C -#mmi&&in/
Cre+it
Cre+it
A%ter gi$ing the&e entrie& an 7nter Bran#h Cre+it A+$i#e i& prepare+ 0hi#h
#ntain& the #ntrlling n)m!er. +epi#ting that the !ran#h i& #re+ite+ t 0hm
it i& i&&)e+'
A##ept appli#atin pa*-in-&lip &igne+ !* the
Tale #a&h an+ take e4#hange
Cre+it1 -a/ 3BG A,C pa*ing !ran#h1 -!/ P 8 L
Cal#)late an+ take e4#hange
3ign an+ han+ $er the DD -P)t n te&t
n)m!er. i%/
3en+ a+$i#e % +ra0ing t pa*ing !ran#h
An 7'B'C'A implie& the %ll0ing entrie&-
3BG A,C -7&&)ing Br'/ De!it
Dra0n n Bran#h Cre+it
!3!1!2 %A?+&$T "* DD:
The hl+er % the DD &)!mit& t the pa*ing !ank %r pa*ment an+ in general.
!ank& make pa*ment& a%ter it re#ei$e& the #rre&pn+ing a+$i#e %rm the
i&&)ing !ank' On re#eipt % the DD A+$i#e& %rm +i%%erent !ran#he&. the pa*ing
!anker 0ill $eri%* the gen)inene&& % the a+$i#e& !* 0a* $eri%*ing te&t n)m!er&
an+ &ignat)re&' 3metime& pa*ment % +ra%t& #an !e ma+e 0ith)t the A+$i#e
% the i&&)ing !ank an+ n that time the pa*ment i& #alle+ 5A##eptan#e
Pa*ment6' A##)nting treatment 0ill !e a&-
3BG A,C De!it
Dra%t& Pa*a!le A,C Cre+it
Pa*ment % DD &)!mitte+ !* the !ene%i#iar* i& ma+e !* +e!iting the A,C
#re+ite+ earlier' 7% the pa*ment i& t !e ma+e !e%re re#ei$ing % the DD a+$i#e.
DD pa*ment i& re#r+e+ in the E4-A+$i#e Pa*ment Regi&ter !* +e!iting the
Dra%t& Pa*a!le E4-A+$i#e A,C' On re#ei$ing % the A+$i#e. it i& entere+ int
the DD. MT A+$i#e Re#ei$e+ Regi&ter an+ the am)nt i& #re+ite+ t Dra%t&
Pa*a!le A,C' Be%re making pa*ment % the DD. the pa*ing !ran#h 0ill
a&#ertain the gen)inene&& % it& i&&)an#e a& 0ell a& the gen)inene&& % the
pa*ee' Open +ra%t& ma* !e pai+ n prper i+enti%i#atin % the pa*ee an+
#r&&e+ +ra%t& #an ne$er !e pai+ in #a&h $er the #)nter'
!3!1! CA$C&LLAT'"$ "* DD:
The p)r#ha&er % the !ank +ra%t #an #an#el it !* &)!mitting an appli#atin
&tating that the DD i& n lnger re?)ire+' 7n the&e #a&e&. the i&&)ing !ran#h
$eri%ie& the &ignat)re' An am)nt % TK' =; !e re#$ere+ %rm the p)r#ha&er a&
5Can#ellatin Charge6 an+ 0ill !e #re+ite+ t the Cmmi&&in A,C' The
p)r#ha&er 0ill a#kn0le+ge re#eipt % the pr#ee+& 0riting the 0r+& Re#ei$e+
pa*ment !e Can#ellatin an+ 0ill &ign n re$en)e &tamp a%%i4e+ n the +ra%t' 7n
thi& #a&e. +e!iting the 3BG A,C make& pa*ment an+ a relati$e #an#ellatin
a+$i#e i& &ent t the pa*ing !ran#h'
A##)nting treatment 0ill !e a&-
3BG A,C De!it
C)&tmer A,C Cre+it
!3!1!3 '))#'$G "* D#%L'CAT& DD:
7% the DD i& l&t. the p)r#ha&er ma* a&k the i&&)ing !ran#h t i&&)e a D)pli#ate
DD' B)t Be%re i&&)ing a +)pli#ate DD. the !ran#h )&e+ t !&er$e the
%ll0ing&-
-9/ Heri%* p)r#ha&er@& &ignat)re n the DD appli#atin &lip
-=/ Take 7n+emnit* Bn+ %rm p)r#ha&er
-3/ Clearan#e %rm pa*ing !ran#h 0hether the DD i& alrea+* pai+ r nt
!e !taine+
->/ DD Can#ellatin A+$i#e t !e &ent t the pa*ing !ran#h
-;/ La&tl*. the +)pli#ate DD i& i&&)e+ an+ the 0r+ 5DIPL7CATE6 in
re+ ink i& &tampe+ in the %rnt &i+e % the DD Bl#k'
!3!2 +A'L T(A$)*&( (+T):
Mail tran&%er -MT/ i& the m+e % remittan#e % %)n+& %rm ne !ran#h t
anther !ran#h % the &ame !ank' Here the remitter +ep&it& the am)nt t !e
tran&%erre+ 0ith a &mall #mmi&&in 0ith the remitting !ran#h' The remitting
!ran#h i&&)e& an A+$i#e t pa*ing !ran#h %r #re+iting the &pe#i%ie+ am)nt t
the a##)nt % the pa*ee maintaine+ 0ith them' 7t i& a nn-negtia!le
in&tr)ment an+ generall* i& nt han+e+ $er t the #)&tmer rather &ent thr)gh
P&t O%%i#e t the #n#erne+ !ran#h' Mail Tran&%er i& e%%e#ti$e nt nl* %r
remittan#e 0ithin the #)ntr* !)t al& %r internatinal remittan#e&'
!3!2!1 '))#& "* +T:
MT nrmall* i&&)e+ %rm !ran#h t !ran#h % the &ame !ank' Nrmall* the
Mail Charge i& TK'=; %r the am)nt % TK';:.::: an+ a!$e' The
#mmi&&in& #harge+ %r MT are1 %rm TK'9 )p t TK'>C.:::. #mmi&&in i&
TK'9; an+ %rm TK';:.::: an+ a!$e. #mmi&&in i& TK'>:'

!3!2!2 %A?+&$T "* +T:
A%ter re#ei$ing the MT. the pa*ing !ran#h #heek& the name an+ a##)nt
n)m!er % the pa*ee in the MT t +etermine 0hether it agree& 0ith the name
an+ hi& a##)nt n)m!er maintaine+ at the pa*ing !ran#h $eri%ie& the &ignat)re&
% the a)thriEe+ %%i#ial& % the i&&)ing !ran#h' Therea%ter. the MT i& entere+
in the 5DD. MT. TT Pa*ment Regi&ter6. a $)#her i& ma+e i& ma+e an+ i&
#re+ite+ t the re&pe#ti$e !ene%i#iar*@& A,C'
!3! T&L&G(A%4'C T(A$)*&( (TT):
Telegraphi# Tran&%er -TT/ i& anther 0i+el* )&e+ ma+e %r remittan#e % %)n+&'
7t i& %a&ter than an* ther m+e % remitting %)n+& %rm ne !ran#h t anther
!ran#h' 7% a remitter 0ant& t remit the am)nt )rgentl* t the pa*ee in anther
#it* r +i&tri#t &,he ma* re?)e&t the i&&)ing !ran#h t &en+ it !* telegraphi#
tran&%er' 7n remittan#e& !* TT the !ran#h &en+& a telegram in&tea+ % an airmail
a+$i#e' The !ran#h generall* re#$er& %rm the tele4 #harge& in a++itin t the
)&)al &er$i#e #harge&' A TT #)l+ !e e4pre&& r r+inar* an+ it i& al0a*& &ent
in #+e+-%rm' Cmmi&&in %r TT i& Tk' 9;':: r :'9;F 0hi#he$er i& greater
an+ P&tage Charge i& Tk' >:'::'
!3!!1 '))#'$G T&L&G(A%4'C T(A$)*&( (TT):
Pr#e+)re& %ll0e+ !* 3nali Bank. 3hilpa Bha!an Crp' Bran#h regar+ing
i&&)ing % TT are &tate+ !el01
-i/ The #)&tmer +ep&it& mne* 0ith 3nali Bank. 3hilpa Bha!an
Crp' Bran#h t !e &ent'
-ii/ The #)&tmer !tain& a #a&h mem #ntaining TT &erial n)m!er'
-iii/ TT &erial n)m!er nti%*ing part* name i& mentine+ in the tele4
me&&age'
-i$/ The Tele4 +epartment #n%irm& tran&a#tin % the tele4'
Acco.nting t1eatment:
Cas7 A/C o1 Client A/C@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@D1!
)BG A/C@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@C1!
!3!!2 %A?+&$T "* TT:
A%ter re#ei$ing the tele4. it i& +e#+e+ at %ir&t' Then the TT &erial n)m!er an+
te&t n)m!er are $eri%ie+' A #re+it $)#her in %a$r % the !ene%i#iar*@& A,C i&
prepare+ an+ pa&&e+' The %ll0ing entrie& are gi$en in the $)#her&-
3BG A,C-------------------------------Dr'
Client@& A,C---------------------------Cr'
Tk' ;:':: i& taken a& p&tal #harge' The minim)m #mmi&&in i& Tk' ;:':: r
:'9;F % the am)nt 0hi#he$er i& higher'
!3!3 %A?+&$T "(D&( (%"):
Pa*ment Or+er -PO/ i& an in&tr)ment that #ntain& an r+er %r pa*ment t the
pa*ee nl* in #a&e % l#al pa*ment' Pa*ment Or+er i& in the %rm % re#eipt&
an+ i&&)e+ !* "int &ignat)re& % t0 %%i#ial&' 7t en&)re& pa*ment t the pa*ee
a& the mne* +ep&ite+ !* the p)r#ha&er % PO i& kept in the !ank@& 0n A,C
name+ 5Pa*ment Or+er A,C6' Pa*ment % thi& in&tr)ment i& ma+e %rm the
!ran#h it ha& !een i&&)e+' 7t i& nt tran&%era!le an+. there%re. it #an nl* !e
pai+ t the pa*ee. the pa*ee@& !anker r the per&n hl+ing the letter %
a)thrit* %rm the pa*ee -3ignat)re a)thenti#ate+/' Charging % #mmi&&in& in
#a&e % PO i&1 !el0 Tk' 9.::: the #mmi&&in i& Tk' 9; an+ %r Tk' 9.::: t
Tk' 9::.::: the #mmi&&in i& Tk' =; an+ %r a!$e Tk' 9::.::: the
#mmi&&in i& Tk' ;:'
!3!3!1 '))#& "* %A?+&$T "(D&( (%"):
The pr#e+)re& %r i&&)ing PO are a& %ll0&1
i' Dep&it mne* !* the #)&tmer alng 0ith appli#atin %rm
ii' Gi$e ne#e&&ar* entr* in the Bill& Pa*a!le -PO/ Regi&ter 0here
pa*ee@& name +ate. PO N'. et#' are mentine+
iii' Prepare+ the in&tr)ment'
i$' A%ter &#r)tiniEing an+ appr$al % the in&tr)ment !* the a)thrit*. it
i& +eli$ere+ t #)&tmer'
$' 3ignat)re % the #)&tmer i& taken n the #)nter part'
Di%%erent m+e& % p)r#ha&ing PO1
B0 cas7:
Ca&h A,C De!it
Bill& Pa*a!le -PO/A,C
7n#me n #mmi&&in A,C
Cre+it
Cre+it
B0 acco.nt:
C)&tmer@& A,C De!it
Bill& Pa*a!le -PO/ A,C
7n#me n #mmi&&in A,C
Cre+it
Cre+it
B0 t1ansfe1:
3BG A,C, Other Dept Client@& A,C De!it
Bill& Pa*a!le -PO/ A,C
7n#me n #mmi&&in A,C
Cre+it
Cre+it
%" A/C i& the #)rrent lia!ilitie& % !ank. 0hi#h i& a#?)ire+ t !e +i&#harge+ !*
!ene%i#iarie& again&t #a&h r thr)gh an a##)nt'
!3!3!2 )&TTL&+&$T "* %":
When PO i& &)!mitte+ !* a #lle#ting !ank thr)gh #learing h)&e. the i&&)ing
!ank gi$e& pa*ment'
Acco.nt t1eatment:
Bill& Pa*a!le -PO/ A,C De!it
3BG A,C Cre+it
B)t gi$ing pa*ment. it i& +)t* %r i&&)ing !ank t !&er$e 0hether the
#lle#ting !ank gi$e& en+r&ement' 7% it i& +)l* en+r&e+. then the in&tr)ment i&
+i&hnre+ an+ making JEn+r&ement re?)ire+@'
*lo9 c7a1t of %!" 7o9 it 9o1ks!
7% an* A,C 0ith 3B
P)r#ha&er ha& an a##)nt 0ith
3B an+ %ill& )p the rele$ant
%rm 0ith a #re+it $)#her
He p)r#ha&e+ the P'O
in %a$r i% a per&n r
#mpan*'
Clleting Banker
&en+& a TRA
The !ene%i#iar*
+ep&it& the PO in hi&
a##)nt 0ith IBL r
anther Bank'
the #lleting Banker/
7% +ep&ite+ t anther Bank
!3!3! CA$C&LLAT'"$ "* %":
7% a !)*er 0ant& t #an#el hi& PO. he &h)l+ &)!mit it 0ith a letter % in&tr)ment
in hi& regar+ an+ al& ret)rn the in&tr)ment'
Acco.nting t1eatment:
A+")&ting entr* 0ill !e a&-
Bill& Pa*a!le -PO/ A,C De!it
C)&tmer@& A,C Cre+it
!: C"LL&CT'"$ "* '$)T(#+&$T):
The !anker re#ei$e+ $ari)& t*pe& % in&tr)ment& repre&enting mne* %rm hi&
#)&tmer& %r #lle#tin % the pr#ee+& %rm the +ra0ee&' There are 3
pr#e+)re& in thi& #lle#tin me#hani&m a& Clearing. 3hrt Cre+it -3C/ an+
L#al 3hrt Cre+it -L3C/' When the !ill i& 0ithin the range % l#al Clearing
The #lle#ting Banker
pre&ent& the PO t pa*ing
Banker thr)gh #learing
h)&e'
Pa*ee@& a##)nt i&
#re+ite+ 0ith #lleting
Banker'
Pa*ee@& a##)nt #re+ite+
0ith #lle#ting Banker'
H)&e it i& &ent %r #lle#tin thr)gh Clearing' 7% the !ill i& !e*n+ the #learing
range then it i& #lle#te+ !* a me#hani&m kn0n a& 3C' When the !ank #lle#t&
the !ill a& an agent % the #lle#ting !ran#h the pr#e+)re i& kn0n a& L3C'
3hilpa Bha!an Crp Bran#h re#ei$e& #he?)e& % it& #)&tmer& %r #lle#tin
%rm ther !ank&' 7n #a&e % re#ei$ing #he?)e&. %ll0ing pint& are #he#ke+
$er* #are%)ll*'
The #he?)e m)&t nt either K3taleK r J)t +ate+@ ne'
The am)nt % the #he?)e mentine+ in %ig)re& an+ 0r+& m)&t the &ame
The name mentine+ in the #he?)e &h)l+ !e &ame in !th &i+e& %
the pa*-in-&lip an+ it &h)l+ !e the &ame 0ith the name mentine+ tin
the #he?)e'
The #he?)e m)&t !e #r&&e+'
The #lle#tin pr#e+)re % 3nali Bank 3hilpa Bha!an Crp Bran#h #an !e
+i$i+e+ int three -:3/ &e#tin&'
-i/ Clearing
-ii/ 3hrt Cre+it -3C/1
-iii/ L#al 3hrt Cre+it -L3C/1 an+
(ig)re1 (l0 Chart %r Clle#tin % Che?)e in 3nali Bank'
!:!1 CL&A('$G:
Clearing i& an arrangement !* the Central Bank here the repre&entati$e& % the
mem!er !ank& gather t #lear the #he?)e&' The pla#e 0here the !ank& 0here the
!ank& meet an+ &ettle their +)e& i& #alle+ the 5Clearing H)&e6' The Clearing
H)&e &it& %r t0 time& in a 0rking +a*' We kn0 that #r&&e+ #he#k #an@t !e
)"$AL'
BA$6
Collection of C7e8.es
Local )7o1t
C1edit (L)C)
Clea1ing )7o1t C1edit
()C)
en#ha&e+ %rm the #)nter1 rather it ha& t !e #lle#te+ thr)gh !anking #hannel
i'e'. #learing' 7% a #lient % 3nali Bank. 3hilpa Bha!an Crp' Bran#h re#ei$e+ a
#he?)e % anther !ank 0hi#h i& l#ate+ 0ithin the #learing range an+ +ep&it
the in&tr)ment in hi& a##)nt then 3nali Bank 0ill #lle#t the mne* thr)gh
#learing h)&e' A%ter re#ei$ing the #he#k. 3nali Bank 0ill #re+it #lient
a##)nt' Th)gh the am)nt i& #re+ite+ in the #)&tmer@& A,C !)t he 0ill nt
get the mne* )ntil the #he#k i& hnre+'
!:!1!1 %("C&D#(& "* CL&A('$G:
The %ll0ing pr#e+)re& are taken %r #lle#tin thr)gh #learing1
7n&tr)ment are re#ei$e+ 0ith &eal JRe#ei$e+@ n the #he#k'
Clle#ting !ank then gi$e& a #r&&ing 0ith a 53nali Bank 3hilpa
Bha!an Crp' Bran#h n the Che#k'6
A &eal % Pa*ee@& A,C Cre+ite+ i& a%%i4e+'
Entrie& are gi$en in the O)t0ar+ Clearing Regi&ter alng 0ith &eal& a&
Clearing an+ a& 536 -3)!&i+iar*/'
Entrie& are gi$en in the Clearing H)&e Regi&ter'
Che#k& are &rte+ %ir&t !ank an+ then !ran#h 0i&e an+ &#he+)le& are
prepare+ !ank 0i&e'
A &)mmar* &#he+)le i& prepare+ an+ $)#her& are pa&&e+ a&-
M,O A,C---------------------------------Dr'
C)&tmer@& A,C------------------------Cr'
All in&tr)ment& are &en+ t the L#al O%%i#e -MO/'
L#al %%i#e gi$e& entrie& in the #mp)ter %r #learing p)rp&e'
L#al O%%i#e &en+& all in&tr)ment& t the Clearing H)&e %r #learan#e'
!:!1!2 *#$CT'"$ "* T4& CL&A('$G 4"#)&:
The Clearing H)&e i& an a&&em!l* % the l#all* perating &#he+)le+ !ank& %r
e4#hange % #he#k&. +ra%t&. an+ ther +eman+ in&tr)ment& +ra0n n ea#h ther
an+ re#ei$e+ %rm their re&pe#ti$e #)&tmer& %r #lle#tin' The h)&e meet& at
the appinte+ h)r n all 0rking +a*& )n+er the #hairman&hip % the
JBangla+e&h Bank@ -Central Bank/' The mem!er& &)!mit the #laima!le #he#k&
in the re&pe#ti$e +e&k& % the !ank& an+ $i#e-$er&a' Cn&e?)entl*. the +e!it an+
#re+it entrie& are gi$en' At the en+. the +e!it &)mmatin an+ the #re+it
&)mmatin are #al#)late+' Then the !ank& #lear he !alan#e& thr)gh the #he#k
% Bangla+e&h Bank' The +i&hnre+ #he#k& are &rte+ an+ ret)rne+ 0ith ret)rn
mem' The +i&hnre+ in&tr)ment& %r prin#ipal !ran#h are gi$en %ll0ing
treatment1
C)&tmer A,C-------------------------------------------------------Dr'
M,O A,C-------------------------------------------------------------Cr'
7% the in&tr)ment& are +i&hnre+ then the* are &rte+ again an+ &ent !a#k t
ret)rning h)&e alng 0ith their ret)rn mem'
Later n all the in&tr)ment& % 3nali Bank 0hi#h 0ere #laime+ !* ther !ank&
are &rte+ an+ +eli$ere+ t re&pe#ti$e !ran#he&' 7% the in&tr)ment& are hnre+
the treatment i&1
C)&tmer A,C--------------------------------------------------------Dr'
M,O, A,C-------------------------------------------------------------Cr'
H0e$er the prin#ipal !ran#h #lear& it& #he#k& a& 0ell a& the #he#k& % ther
!ran#he&' Be#a)&e. n ther !ran#h i& all0e+ t repre&ent +ire#tl*. the ther
!ran#he& &en+ the in&tr)ment& alng 0ith 7BDA -7nter Bran#h De!it A+$i#e/'
A##)nting treatment %r #n#erne+ !ran#h1
3BG A,C -Prin#ipal Bran#h/--------------------------------------Dr'
C)&tmer A,C-------------------------------------------------------Cr'
Prin#ipal Bran#h gi$e& the %ll0ing treatment i% the in&tr)ment i& hnre+'
3BG A,C-------------------------------------------------------------Dr'
3BG A,C -#n#erne+ !ran#h/-------------------------------------Cr'
7% the in&tr)ment i& +i&hnre+. the in&tr)ment i& ret)rne+ t the #n#erne+
!ran#h thr)gh 7BDA' The treatment i&1
3BG A,C -#n#erne+ !ran#h/--------------------------------------Dr'
3BG A,C--------------------------------------------------------------Cr'
!:!2 )4"(T C(&D'T ()C):
Clle#tin % !ill +ra%t& an+ ther in&tr)ment& 0hi#h are +ra0n n the !ank&
!e*n+ the #learing range. i& #lle#te+ thr)gh the 3hrt Cre+it me#hani&m'
!:!2!1 %("C&D#(& "* )C:
Pr#e+)re& %r #lle#tin % pr#ee+& thr)gh C are &tate !el01
Dep&iting the #he#k alng 0ith +ep&it &lip'
Cr&&ing % the #he#k i& +ne in+i&#retin a& #lle#ting !ank'
En+r&ement JPa*ee@ A,C 0ill !e #re+ite+ n realiEatin@ i& gi$en'
Entrie& are gi$en in the 3C regi&ter. %rm 0here a #ntrlling n)m!er i&
gi$en'
The in&tr)ment i& then &ent t the Di&pat#h 3e#tin %rm 0here it i&
)&)all* &ent t the #n#erne+ !ran#h thr)gh regi&tere+ mail' A
pre&#ri!e+ 5(r0ar+ing Letter6 i& al& &ent 0ith the in&tr)ment'
Clle#tin !ank #an #lle#t it either !* it& !ran#h r !* the +ra0er@& !ank' The*
0ill %r0ar+ then the !ill t the parti#)lar !ran#h' 3C n)m!er 0ill !e gi$en n
the %r0ar+ing letter'
3pe#imen %r 3C Regi&ter Hea+&1
Date 3'C
N'
(r
Cre+it
%
$ame and add1ess of t7e Detail& %
D#)ment&
3ent
t
Am)nt
% Bill&
Dra0er -&/
En+r&er -&/
Dra0ee
-&/
!:!2!2 B'LL C"LL&CT'"$ T4("#G4 B(A$C4:
3nali Bank 3hilpa Bha!an Crp' Bran#h #lle#t& !ill& an+ ther in&tr)ment& !*
it@& !ran#h thr)gh 3hrt Cre+it -3C/ pr#e+)re gi$ing the %ll0ing ne#e&&ar*
entrie&1
3BG A,C -#n#erne+ !ran#h/--------------------------------------Dr'
C)&tmer A,C--------------------------------------------------------Cr'
7n#me A,C -Cmmi&&in. P&tage/------------------------------Cr'
7n thi& #a&e the #lle#ting !ran#h. nt the agent !ran#h. 0ill #harge #mmi&&in'
!:!2! B'LL) C"LL&CT'"$ T4("#G4 D(AA&(2) BA$6:
7% the !ill& are #lle#te+ !* the +ra0er@& !ank. the +ra0er@& !ank 0ill &en+ a
D'D' t the #lle#ting !ran#h' 7t &h)l+ !e &#r)tiniEe+ that D'D i& #ntaining the
3C n)m!er' The a##)nting treatment %r the #lle#ting !ran#h 0ill !e1
Clearing-----------------------------------------------------------------Dr'
C)&tmer A,C----------------------------------------------------------Cr'
-D'D' 0ill !e &en+ %r #lle#tin thr)gh #learing/
An+ the %ll0ing entrie& are gi$en %r the #harge&1
C)&tmer A,C---------------------------------------------------------Dr'
7n#me A,C #mm'---------------------------------------------------Cr'
P&tage-----------------------------------------------------------------Cr'
7n#a&e % #lle#tin % !ill& thr)gh +ra0er@& !ank :'9;F #mmi&&in % the
in&tr)ment $al)e an+ Tk' 9;':: a& p&tage #harge are realiEe+ %rm the
#)&tmer@& a##)nt'
!:!2!3 BALA$C& )4&&T '+%ACT:
3hrt Cre+it -3C/ #reate& a&&et an+ lia!ilit* &im)ltane)&l* %r the !ank' When
&en+ing %r #lle#tin. it i& !ank@& lia!ilit* a& 0ell a& #)&tmer@& lia!ilit* al&'
Hea+& % a##)nt& are &tate+ !el01
Lia/ilit0 7ead1 Bill& %r #lle#tin !eing !ill& re#ei$a!le a& per #ntra'
Asset 7ead1 Bill& re#ei$a!le !eing !ill& %r #lle#tin a& per #ntra'
C)&tmer@& lia!ilit* A,C-------------------------------------------Dr'
Banker@& lia!ilit* A,C----------------------------------------------Cr'
A%ter realiEatin -e$en i% +i&hnre+/1
Banker@& lia!ilit* A,C----------------------------------------------Dr'
C)&tmer@& lia!ilit* A,C-------------------------------------------Cr'
A%ter realiEatin the #ntra i& &ettle+' Thi& item i& a &t#k $aria!le % !alan#e
&heet at a parti#)lar +ate'
!:!! L"CAL )4"(T C(&D'T (L)C):
The in&tr)ment&. th&e are +ra0n n the re&pe#ti$e !ran#h 0hi#h ha$e !een
pre&ente+ n the ther !ank& an+ 0ill !e #leare+,hnre+ thr)gh the Clearing
H)&e % Bangla+e&h Bank' (r e4ample. a #he?)e +ra0n n Dhaka Bank.
Mirp)r Bran#h ha& !een pre&ente+ n the 3nali Bank. 3hilpa Bha!an Crp'
Bran#h' Then the pr#e+)re % #lle#tin appli#a!le here i& kn0n a& L#al
3hrt Cre+it -L3C/'
!:!!1 %("C&D#(& *"( L"CAL )4"(T (L)C):
7n thi& #a&e. the !ran#h re#ei$e& a %r0ar+ing letter an+ the !ill' Ne4t &tep& are1
Entr* in the L3C Regi&ter. an L3C n)m!er i& gi$en'
En+r&ement JO)r !ran#h en+r&ement #n%irme+@ i& gi$en'
Write& the TRA& r TRH& an+regi&ter& them in the TRA,TRH Regi&ter
-B-9=9/
3en+& the #he?)e& in the +i&pat#h &e#tin'
7% an* pa*ment i& +i&hnre+ then the Pa*ing !ran#h &en+& a 5Nn-pa*ment
A+$i#e6 t the #lle#ting !ran#h'
A##)nting Treatment1
Clearing-------------------------------------------------------------------Dr'
Mi&#' #re+itr A,C-3C--------------------------------------------------Cr'
7% the in&tr)ment i& hnre+ the a##)nting treatment 0ill !e1
Mi&#' #re+itr A,C-3C--------------------------------------------------Dr'
HO A,C Clle#tin !ran#h---------------------------------------------Cr'
An TRA i& +i&pat#he+ in thi& regar+'
HO A,C agent !ran#h---------------------------------------------------Dr'
HO A,C #lle#ting !ran#h----------------------------------------------Cr'
7% the in&tr)ment i& +i&hnre+. the in&tr)ment i& ret)rne+ t the #lle#ting
!ran#h alng 0ith a ret)rn mem'
!:!!2 '$T&( B(A$C4 '$)T(#+&$T):
7% anther !ran#h % &ame !ank@& in&tr)ment i& +ep&ite+ in thi& !ran#h. there i&
n nee+ t &en+ the in&tr)ment t the Clearing H)&e' The in&tr)ment i& &ettle+
!* the 3C me#hani&m' 7n thi& #a&e. the a##)nt n 0hi#h the in&tr)ment i&
+ra0n i& +e!ite+ an+ a TRA i& i&&)e+ t the pre&enting !ank'
3pe#imen %r L3C Regi&ter Hea+&
Date L3C
N'
(r
Cre+it
%
Bill N' Date Dra0ee Parti#)lar& %
D#)ment&
Am)nt
3pe#imen %r TRA, TRAH Regi&ter Hea+&
Date TRA,TRH N' De&#riptin& Am)nt 3ignat)re
!< CA)4 )&CT'"$:
The #a&h &e#tin % !ank !ran#h pla*& &igni%i#ant rle in General Banking
Department' Be#a)&e. it i& &en&iti$e &e#tin an+ +eal& 0ith li?)i+ a&&et&' The
3nali Bank. 3hilpa Bha!an Crp' Bran#h ha& e?)ippe+ #a&h &e#tin' Thi&
&e#tin re#ei$e& #a&h %rm +ep&itr& an+ make& pa*ment #a&h again&t #he?)e&.
+ra%t& an+ pa*ment r+er $er the #)nter'
!<!1 (&C&','$G CA)4:
An* peple 0h 0ant t +ep&it mne* 0ill %ill )p the +ep&it &lip an+ gi$e it
t the #a&h #)nter alng 0ith mne* t !e +ep&ite+' The #a&h %%i#er #)nt&
the am)nt % #a&h an+ #mpare& 0ith the %ig)re 0ritten in the +ep&it &lip'
Then he p)t hi& &ignat)re n the &lip alng 0ith the J#a&h re#ei$e+@ &eal an+
re#r+& in the #a&h re#ei$e regi&ter !k again&t A,C n)m!er'
At the en+ % the pr#e+)re. the #a&h %%i#er pa&&e& the #)nter part % +ep&it
&lp %r p&ting p)rp&e an+ the ther part % the +ep&it &lp ret)rn& t the
#lient&'
Acco.nt t1eatment:
Ca&h A,C De!it
C)&tmer@& A,C Cre+it
!<!2 D')B#()'$G CA)4:
The +ra0er 0h 0ant t re#ei$e mne* again&t #he?)e #me& t the pa*ment
#)nter an+ pre&ent hi& #he?)e t the %%i#e' The %%i#er $eri%ie& the %ll0ing
in%rmatin-
-a/ Date % the #he?)e
-!/ 3ignat)re % A,C hl+er
-#/ Material alteratin
-+/ Whether the #he?)e i& #r&&e+ r nt
-e/ Whether the #he?)e i& en+r&e+ r nt'
-%/ Whether the am)nt in the %ig)re an+ in 0r+ #rre&pn+ent r nt

Then the #he?)e i& %r0ar+e+ t the #mp)ter +e&k %r %)rther $eri%i#atin'
Where the %ll0ing in%rmatin are #he#ke+-
-i/ Whether there i& &)%%i#ient !alan#e r nt
-ii/ Whether there i& 3tp Pa*ment in&tr)#tin r nt
-iii/ Whether there i& an* legal !&tr)#tin -Garni&hee Or+er/ r nt
A%ter #he#king e$er*thing. i% are %)n+ 'k'. the #a&h %%i#er gi$e& am)nt t
the hl+er an+ re#r+& in the pai+ regi&ter'
A##)nting treatment i& a& )n+er1
C)&tmer@& A,C De!it
Ca&h A,C Cre+it
Ca&h &e#tin % 3nali Bank. 3hilpa Bha!an Crp' Bran#h +eal 0ith all t*pe& %
negtia!le in&tr)ment&. #a&h an+ ther in&tr)ment& an+ treate+ a& a &en&iti$e
&e#tin % the !ank' 7t in#l)+e& the $a)lt 0hi#h i& )&e+ a& the &tre % #a&h
in&tr)ment&' The $a)lt i& in&)re+ )p t Tk' A: la#&' 7% the #a&h &t#k e4#ee+&
thi& limit. the e4#e&& #a&h i& then tran&%erre+ t 3nali Bank L#al O%%i#e'
When the e4#e&& #a&h i& tran&%erre+ t L#al O%%i#e. the #a&h %%i#er i&&)e&
7BDA an+ a &et % $)#her i& prepare+ a&-
3BG A,C De!it
Ca&h A,C Cre+it
When #a&h i& !r)ght %rm L#al O%%i#e. A##)nting treatment i& a&-
Ca&h A,C De!it
3BG A,C Cre+it
!<! )T"%%&D C4&5#&):
7n #a&e % &tppe+ #he?)e&. the %ll0ing %rmalitie& are +ne-
The A##)ntant keep& the J3tppe+-Che?)e0 Regi&ter@ an+ re&er$e+ the
pertinent +#)ment&'
7mme+iatel* n re#ei$ing a letter r telegram t &tp pa*ment % a
#he?)e. the time % it& re#eipt i& nte+ +0n in the regi&ter )n+er the
initial % the A##)ntant'
The le+ger-keeper #n#erne+ an+ the pa&&ing %%i#ial& are al& in%rme+
imme+iatel*'
The #mp)ter peratr #n#erne+ gi$e& a 53TOP6 marking in the
#mp)teriEe+ #a&h &*&tem again&t the &tppe+ #he?)e'
!<!3 L"C6&( )&(,'C&:
3nali Bank. 3hilpa Bha!an Crp' Bran#h i& pr$i+ing JL#ker &er$i#e@ %a#ilit*
%r the p)rp&e % &a%eg)ar+ing the $al)a!le prpert* % #)&tmer&'
The per&n r rganiEatin that ha& an* a##)nt i& the !ank !ran#h en"*& thi&
&er$i#e' The a##)nt hl+er #an keep hi& $al)a!le a&&et& in the !ank@& #)&t+*'
C)&tmer& ha$e right t lk a%ter 0ith a ke* % their in+i$i+)al l#ker
pr$i+e+ !* !ank %r en"*ing thi& &er$i#e. #lient& ha$e t pa* #harge *earl*
Tk' 9;::.9=:: r B:: %r large. me+i)m r &mall l#ker re&pe#ti$el*'
!= ACC"#$T) )&CT'"$:
A##)nt& &e#tin i& a &e#tin 0ith 0hi#h ea#h an+ e$er* +epartment,&e#tin i&
relate+' 7t re#r+& the Pr%it 8 L&& A,C. 3tatement % A&&et& an+ Lia!ilitie& !*
appl*ing 5Gl+en R)le&6 % Bk-Keeping' The %)n#tin % thi& &e#tin are
thereti#al !&e+' 3nali Bank. 3hilpa Bha!an Crp' Bran#h re#r+& it a##)nt&
+ail*. 0eekl*. an+ mnthl*' An+ e$er* re#r+ i& &ent t hea+ O%%i#e keeping
pht#p* %r it& re#r+'
N0 a +a*& )n+er #mp)teriEe+ !anking &*&tem the "! % a##)nt& +epartment
!e#ame $er* ea&*' N0 Cmp)ter prepare& the #lean #a&h &tatement an+ the
&)pplementar* &tatement& n part* le+ger $)#her&' The a##)ntant nee+& nt
t prepare the&e man)all*'
!=!1 CL&A$ CA)4:
Clean #a&h i& a &tatement % the +i%%erent tran&a#tin& take pla#e in a +a*' The
!k in 0hi#h the &tatement i& 0ritten i& #alle+ JClean Ca&h Bk@' 3 0e #an
&a* that JClean Ca&h Bk@ i& the a!&tra#t % ea#h +a*@& tran&a#tin& #la&&i%ie+
)n+er the general Le+ger hea+ing&' We #an al& &a* that #lean #a&h i& the
&)mmer* % $)#her& prepare+ in a +a*' 3 preparing #lean #a&h i& $er*
imprtant %r a !ank t kn0 a!)t the tran&a#tin& take pla#e in a +a*' Clean
Ca&h Bk i& 0ritten t-
Te&t the arithmeti#al a##)ra#* % n +a*@& tran&a#tin'
Cn&li+ate ne +a*@& tran&a#tin
Help p&ting in the General Le+ger'
Te&t the #l&ing #a&h !alan#e % the !ran#h'
T7e p1oced.1es fo1 91iting t7e Clean Cas7 Book a1e as follo9s@
9/ The %%i#er re&pn&i!le %r 0riting the Clean Ca&h Bk m)&t. !e%re
taking %ig)re& %rm the &)!&i+iar* !k&,+a* !k&. #n%irm that the
!k& +)l* #he#ke+ an+ a)thenti#ate+ !* the a)thriEe+ %%i#ial&'
=/ An a)thriEe+ &)per$i&ing %%i#ial 0h 0ill agree the entrie& )n+er
ea#h hea+ 0ith the re&pe#ti$e regi&ter,+a* !k& &h)l+ #he#k the
Clean Ca&h Bk +ail* %rm the &)!&i+iar* regi&ter&,+a* !k&'
3/ Ea#h mrning the manager 0ill &#r)tiniEe all $)#her& % the pre$i)&
+a*&'
>/ A%ter !taining the +ail* !alan#e. the Ca&h Bk 0riter 0ill #lle#t all
$)#her& an+ han+ them $er t a &)per$i&ing %%i#ial 0h 0ill l#k
them )p $er night. )n+er prte#tin %rm %ire. tgether 0ith all #)rrent
re#r+&'
!=!2 G&$&(AL L&DG&(:
A%ter &)##e&&%)l #mpletin % the entr* in Clean Ca&h Bk. all the !alan#e& %
the a##)nt hea+& are tran&%erre+ t the General Le+ger. 0hi#h i& the %inal an+
the m&t #r)#ial part % a##)nting &*&tem % the !ran#h' The +e!it &i+e % #lean
Ca&h Bk i& again tran&%erre+ t the #re+it &i+e an+ the #re+it &i+e % the &ame
t the +e!it &i+e in the general le+ger' 7n general le+ger. +e!it %ig)re i& 0ritten
in re+ #lre+ pen an+ #re+it &i+e i& 0ritten 0ith !la#k #lre+ pen'
A 0eekl*,mnthl* &tatement i& prepare+ in (-9= %rm !* the !ran#h an+ i& &ent
t the Hea+ O%%i#e' The %ig)re& % (-9= %rm are #lle#te+ %rm General
Le+ger' The A,C& kept in the !ran#h@& General Le+ger i& a& )n+er-
a/ 3nali Bank General A##)nt -3BG A,C/
!/ (i4e+ Dep&it A##)nt
#/ 3hrt Term Dep&it A##)nt
+/ 3a$ing& Bank A##)nt
e/ Call Dep&it A##)nt'
%/ C)rrent A##)nt
g/ Pa* Or+er A##)nt
h/ Dra%t& Pa*a!le A##)nt
i/ Dra%t& Pa*a!le E4-A+$i#e A##)nt
"/ Deman+ Lan A##)nt
k/ Ca&h Cre+it A##)nt
l/ (reign Bill P)r#ha&e 8 Negtia!le A##)nt
m/ Bill& %r Clle#tin A##)nt
n/ (r#e+ Lan Again&t Ba#k t Ba#k L,C A##)nt
/ A+$an#e Again&t Mer#han+i&e A##)nt
p/ Di&#)nt A##)nt
?/ 7ntere&t A##)nt
r/ E4#hange A##)nt
&/ Cmmi&&in A##)nt
t/ Charge& A##)nt
)/ Pr%it 8 A##)nt
$/ 3tatiner* A##)nt'
!=! AB)T(ACT:
A!&tra#t i& a &tatement % all riginating an+ re&pn+ing tran&a#tin& amng
inter-!ran#he& thr)gh inter !ran#he& +e!it an+ #re+it a+$i#e' At the en+ % the
+a*. all the +e!it an+ #re+it a+$i#e& % +i%%erent +epartment,&e#tin& #me t
a##)nt& +epartment' 7t make& a!&tra#t in the light % all a+$i#e&'
A#t)all*. a!&tra#t &h0& the !alan#e % 3nali Bank. 3hilpa Bha!an Crp'
Bran#h general A,C' The !"e#ti$e % preparing a!&tra#t i& t kn0 h0 man*
tran&a#tin& ha$e !een riginate+ an+ re&pn+e+ !* the re&pe#ti$e !ran#h per
+a*' Bran#h ha& t &en+ it t Hea+ O%%i#e keeping ne pht#p* % it'
!=!3 )TAT&+&$T "* A**A'():
A##)nt& &e#tin prepare& the J3tatement % A%%air&@ %r %in+ing the pr%it,l&&
a& 0ell a& am)nt % a&&et& an+ lia!ilitie& % the #n#erne+ !ran#h'
Thereti#all*. it i& #alle+ %inan#ial &tatement an+ ha& t0 part&' 3)#h a&-
9/ 7n#me an+ E4pen+it)re A,C
=/ 3tatement % a&&et& an+ lia!ilitie&
!=!: T4& *#$CT'"$) "* T4& ACC"#$T) )&CT'"$:
The %)n#tin& % the a##)nt& +epartment #an !e +i$i+e+ int t0 part&1
9/ Dail* %)n#tin&
=/ Peri+i#al %)n#tin&'
9' Dail* ()n#tin&1
Dail* %)n#tin& in#l)+e the preparatin& % J3)pplement& 3tatement&@ % all
+a*-t-+a* peratin&' 7n 3nali Bank. 3hilpa Bha!an Crp' Bran#h. a& a
#mp)teriEe+ !ran#h. #mp)te prepare& J3)pplenentar* 3tatement&@. JTrial
Balan#e@. a+$i#e % general A,C an+ general &tatement' 7n a!&en#e %
#mp)teriEe+ &*&tem. thi& +epartment ha& t per%rm the&e %)n#tin&
man)all*'
A##)nt& +epartment prepare& the &)pplementar* an+ getting the
&)pplementar* &tatement %rm the #mp)ter peratr. the a##)ntant #he#k
an+ $eri%ie& the tran&a#tin& in #mpari&n t the +ail* trial !alan#e
pr+)#e+ !* the #mp)ter' Thi& i& the %inal #he#king % the tran&a#tin&' 7%
an* 0rng p&ting i% %)n+ the a##)ntant re#ti%ie& it !* pa&&ing re$er&e
$)#her'
=' Peri+i#al ()n#tin&1
Peri+i#al %)n#tin& % a##)nt& +epartment in#l)+e the preparatin %
+i%%erent 0eekl*. %rtnightl*. mnthl*. ?)arterl* an+ ann)al &tatement' The
a##)nt& +epartment prepare& the %ll0ing &tatement&1
3tatement % +ail* tran&a#tin&'
En+ % +a* reprt'
Mnthl* &tatement % +ep&it&. lan& 8 a+$an#e&. pr%it an+ l&& et#'
L)arterl* &tatement % +ep&it&. lan& 8 a+$an#e&. pr%it an+ l&&
et#'
Mearl* &tatement % +ep&it&. lan& 8 a+$an#e&. pr%it an+ l&& et#'
Mearl* &tatement % #la&&i%ie+ Lan& an+ a+$an#e&'
3tatement % A%%air&'
Mearl* B)+get % the Bran#h. et#'
!> "B)&(,AT'"$):
7 ha$e 0rke+ in General Banking +epartment %rm :9'9:'=::A t :B'9:'=::A
0here 7 ha$e !&er$e+ that m&t % the %%i#er& an+ &me &ta%%& are amia!le an+
help%)l t the #)&tmer& an+ the* al0a*& tr* t ren+er their !e&t &er$i#e t the
#)&tmer' B)t the ne0 #)&tmer& r ther per&n&. th&e 0h #me %r the %ir&t
time t the !ank -TT. MT. DD. PO et# p)r#ha&er/. + nt kn0 0here the* 0ill
g an+ %rm 0here the* #an get help' 7n thi& #a&e. 7 &eem& that a +e&k, ta!le.
like ther &er$i#e rganiEatin. #an !e pla#e+. naming 5LIERM6. 0h 0ill
an&0er the ne0 #)&tmer& in their re&pe#ti$e ?)erie& an+ 0ill help in the* nee+'
At thi&. the #)&tmer 0ill !e highl* &ati&%ie+ 0hi#h #reate ptential #)&tmer'
Other 0i&e the e4i&ting #)&tmer 0ill !e l&t n ne0 #)&tmer 0ill #me' There
i& a 0i&e &a*ing 5C&t % l&t #&t)mer i& greater than a ne0 #&t)mer6' 3. %r
!etter !)&ine&&. #)&tmer &er$i#e t !e impr$e+. prmpt &er$i#e t en&)re+' 7n
#learing pr#e&&. !ank #an )&e #mp)ter2 0hi#h 0ill en&)re !etter an+ prmpt
#)&tmer &er$i#e&'
Banker &h)l+ realiEe the #)&tmer@& nee+. +eman+ an+ e4pe#tatin&' The 0rk
0hi#h #an !e +ne 0ithin the +a* &h)l+ nt !e le%t %r tmrr0'