00323pab a2200133 454500008004000000100001900040245003000059260000900089300001100098362001400109650001000123700001600133773004000149180718b1986   xxu||||| |||| 00| 0 eng d  aSonalker, M.V.  aSuspense account in banks  c1986  a241-53  aOct.-Dec.  aBanks  aV.S. Kaveri  aJournal of the Institute of Bankers