Abstract: A method for enabling on-line gaming involves a proxy account system adapted to receive statements of deposit from a proxy account holder. The statement of deposit includes an amount and a bank account number, and permits the proxy account holder to transfer the unconfirmed funds to an on-line gaming facility. The on-line gaming facility is notified that the funds have been transferred, but have not been confirmed, and consequently provide the gaming in a roll-back mode, which permits the gaming session to be annulled. The on-line gaming facility may also be provided with a track record of the proxy account holder viz. previous inaccurate statements of deposit. A proxy account system provides interfaces for Internet access and secure banking deposits, a records management unit, and an access controller that restricts access to the proxy account to the proxy account holder.