There has been an insistent demand, for a technical book on banking credits. The field is so broad that it has been covered only in a general way. It is a generally accepted fact that one well versed in the handling of bank credits can successfully handle commercial credits. In banking credits the highest order of credit technique and analytical ability is required. In writing this treatise, it has been the author’s aim to elucidate in the most simple language what technical authors usually delight in making most complicated by a too classical treatment. It has been his object to make the work of practical value not only to the credit department of the average bank, but also to the student of finance, whether in the college or the home. It has also been his hope that it will be of value to the commercial man, not only in the study of banking, but, what is more important, in enlightening him as to the viewpoint and attitude of the banker in the making of loans, thus bringing him closer to his bank in mutual understanding.