National banks are required to render on call five statements of condition during the year to the Comptroller of the Currency. State banks are required in most States to render similar quarterly reports to the Superintendent of Banks. These reports are detailed statements of assets and liabilities as of the close of business on the date of call. On account of the arrangement of items desired, they frequently call for such special analysis of general ledger figures as will yield the data desired. It is advisable that banks set up their accounts and account titles in general in accordance with the accounts appearing on State or National forms so that the information called for may be given promptly. All of the more important items appearing on these reports, especially the report of the Comptroller of the Currency, must be scheduled separately so as to show details with respect to them. Exhibits of these reports would be more confusing than desirable, as items of special nature which are not found in most banks appear therein.