Bookkeeping with respect to banking proper has been dealt with at some length, but it is felt that owing to their importance, something should be said of the records for stationery and supplies, especially as all banks use large quantities of them. In fact, it can probably be said that in most banks little attention is given to standardization and economy in the purchase of stationery and supplies, and in maintaining an adequate record and control of them. Satisfactory storage space should be provided and items should be so arranged in storage as to make them readily available. Something will be said concerning the accruing of expense in the succeeding paragraphs so that little attention will be given here to the matter of bookkeeping involved. Suffice it to say here that most banks are finding it increasingly desirable to charge off these items of expense as they are used or as they are delivered from the supply department to the operating department.