The book is designed for undergraduates and professionals who needs to understand the rudiments of the practise of banking. The book focuses on the procedure for carrying out banking activities and elaborates these procedures on a departmental basis. It promises to be a guide for young professionals who desire to understand quickly the procedure within the system. It also helps the customers to understand the procedure that takes place within the system and what they should expect for each banking transaction. The book ends with a detailed procedure for inspection. It can be a guide for branch operatives to prepare ahead of their branch inspection and also as an insight into the possible areas into which the inspection team may wish to look. Conclusively, the book will be useful for students of banking, practioners and customers alike. It is an eye opener and a revealer of hitherto cloudy areas of banking practice.