transaction affecting the assets, liabilities, or fiduciary assets held by the
bank or trust company shall be shown in detail.
(b) The books and records shall be designed
to allow the tracing of any transaction from origin to final entry.
(c) Books and records shall be posted daily
covering all transactions for the preceding day, except for the final entries
which are made at some other regular stated interval.
Kan. Admin. Regs. §
9-1713; implementing K.S.A. 1995 Supp.
9-2103; effective Jan. 1, 1966;
amended Jan. 27, 1992; amended Aug. 9, 1996.