The general ledger entries have been explained in detail in a preceding chapter so that little need be said here as to entries. The forms for general ledgers vary greatly in different banks, depending again upon whether mechanical or hand process is used in posting. If mechanical posting is used it is customary to have a separate page for each account, but for hand posting the Boston style of ledger explained in connection with depositors' bookkeeping, is used. It is customary among larger banks to keep an asset ledger and a liability ledger, the accounts in each book appearing down the middle of the page in sequence, substantially as shown in the trial balance already given, having spaces provided under balance columns so that agreement between assets and liabilities may readily be determined. The general ledger is usually in bound form, one book covering from a half year to several years of work.