customers and has got to enter into the ledgers each dealing as presently because it takes place. Within the case of banks, comparatively lesser stress is placed on books of prime entry like money books or journals. this is often in contrast to most alternative forms of enterprises wherever books of prime entry square measure usually unbroken up-to-date whereas ledgers, as well as the final ledger and subsidiary ledgers for debtors, creditors, etc., square measure written up later. Activities of banking