A practical guide to the accounting controls used in traditional banking operations, this paperback walks readers through the essential techniques for verifying and reconciling financial transactions. Written by Jean‑Luc Siruguet, the text blends clear explanations with real‑world examples, making it a useful reference for banking professionals, auditors, and students of finance. Topics include the structure of bank ledgers, internal control procedures, and best practices for ensuring accuracy and regulatory compliance in everyday banking activities.

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