The author describes in detail the nature of account transactions, with emphasis on deposits, withdrawals, and memo entries. Systems of enumerating and microfilming checks are discussed, along with such procedures as batching and special handling. Investigators are encouraged to determine the existence of the defendant's financial accounts and safe deposit boxes before drafting any subpoenas. They can ask for signature cards and account statements, and after examining them, narrow their requests for other more, specific financial records such as deposit tickets and memo entries. Tracing financial records can lead to assets that can be seized using civil procedures as well as to previously unknown witnesses, principals, and co-conspirators.