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This web page higheracc.blogspot.com states the following, "Tuesday, June 10, 2008." We saw that the webpage said " Guidelines of RBI for Compilation of Financial Statements." It also said " Government Securities Includes Central and State Government securities and Government treasury bills. These securities should be at the book value and market value should be given in the notes to the Balance Sheet. Other approved securities Securities other than Government securities, which according to the Banking Regulation Act, 1949, are treated as approved securities, should be included here." The header had Accounting as the highest ranking optimized keyword. It is followed by accounting, Higher Accounting, and Schedules which isn't as ranked as highly as Accounting. The next words higheracc.blogspot.com used was accounting schedules. banking companies was included but will not be viewed by search engines.