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Brian Kettell July 1985 Series Editor xi Preface This book covers a broad range of topics relating to banking but aims primarily at the aspects of banking which comprise the syllabus of the Institute of Bankers examination in Practice of Banking - 1 (Banking Diploma - Stage 2).

This revision guide is intended to serve as a complement to the textbook. Its aim is essentially to provide past examination questions set by the Institute of Bankers and the examiners' own answers together with past questions set at the City of London Polytechnic and other questions, with their answers.

The Banking and Finance Series has been written for students who are preparing for the Associateship of the Institute of Bankers. The structure of the series follows the syllabus closely. Although the emphasis is on the Institute of Bankers'' examinations the series is also relevant to students for other professional examinations such as the different Accountancy Bodies, Chartered Secretaries, Diploma in Public Administration, undergraduate business courses, BTEC, BEC, HND, DMS, Stock Exchange courses, Association of Corporate Treasurers, Institute of Freight Forwarders, Institute of Export. May 1985 Brian Kettell Series Editor xi This book is dedicated by Roger Bryant to his mother Acknowledgements The author is indebted to the following for permission to reproduce previously published material: The Chartered Association of Certified Accountants for reproduction of past examination papers and material from articles by the author which first appeared in The Student Newsletter. The Centre for Interfirm Comparisons for reproduction of the pyramid in Chapter 9. The Institute of Chartered Accountants in England and Wales for reproduction of Accounting Standards and material which first appeared in continuing professional education courses, of which the present author was Joint Technical Author. The Institute of Bankers for reproduction of past examination papers, and material from articles by the author which first appeared in The Journal of the Institute of Bankers. He is also grateful to John Argenti for permission to summarise in Chapter 14 sections of his book Corporate Collapse: Causes and Symptoms