Valley Bank branch assistant manager Douglas Sanderson explains to a group of Soviet students how to open an account. The 29 students are visiting Salt Lake City as part of an exchange program that started last year. They received a firsthand look at the cornerstone of America's free enterprise system, the local bank. The students visited the branch of Valley Bank & Trust Co. at 3620 S. State where they received a briefing on opening accounts, using the automatic teller machines, making loans and using checks. The highlight of the tour came when Sanderson gave each of the visitors a crisp new $2 bill to a chorus of oohs and aahs. The group also received a booklet containing reprints of the Bill of Rights and other U.S. documents. The students will spend the remainder of this week visiting local businesses to learn more about the free market system. The group will depart on Dec. 20. They have been staying with families of Skyline and Olympus High students who visited the Soviet Union last year.