Accounting

(1) At the Head Office and at each branch respectively there shall be kept a ledger in which shall be entered full particulars of each account and all transactions at such office or branch. (2) The Savings Bank accounts shall be balanced quarterly. For that purpose, the Branch Savings Banks shall forward to the Head Office a detailed list of the balances due depositors at the 24 Savings Bank 31st March, 30th June, and 30th September. Immediately after the 31st December in each year branches shall prepare and forward to the Head Office a certified balance sheet in the form of the Eighth Schedule hereto. Cards.