It sounds as though the original poster is quite young, and her mother may currently have (or have had) financial difficulties making it impossible for a bank to allow an account. That said, I think it's clear that most any young child would very much like to have a new dog after a sudden loss, and not be able to truly comprehend the financial and emotional commitment, and it's up to her mother to help make sure they make a sound decision. Personally, I hope they wait - there will always be dogs to rescue, adopt or obtain from a reputable breeder. A dependable family/home environment (lots of time, love, high-quality food, immediate access to (and ability to pay for) vet services, medications, routine medical care including monthly heartworm preventative, flea/tick preventative, toys & other playthings, etc.) is a must for any dog

Just my 2 cents as a mom of five people-kids and four fur-kids

And a bit off-topic, but perhaps slightly relevant: When my husband and I first got our pair of parakeets, we "lost" the male, Ed, in an odd little access area we had underneath our kitchen cabinetry. As we tried to coax Ed out to join his partner in the birdcage, we mused over what would happen if poor Ed couldn't get out. One of our boys, then age 4-1/2, brightly exclaimed, "Well, we'll just get a new Ed!" Our son was completely comfortable with simply moving on the to the next available bird at the pet shop, despite our efforts to explain that we couldn't just go out and buy a new bird simply because Ed was forever stuck beneath our kitchen baseboards! We did get scared little Ed out, however, and he lived for many happily neurotic years with Ava, his mate.