A bank is a financial institution and a financial intermediary that accepts deposits and channels those deposits into lending activities. Banks and financial institutions provide credit facilities, loans, etc. to provide finance for the smooth flow of business activities. Banks help businessmen to overcome the problem of funds. Along with the provision of funds, the commercial banks provide many other facilities such as collection and deposit of cheques, issue of bank draft, discounting of bills of exchange, etc. The bank also provides the facility of the overdraft, cash, credit limit, arrangement, and payment in foreign currency in case of foreign trade.