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Customer deposits (which you might consider an asset) are recorded as liabilities for a bank because the bank owes that money back. Customer loans are recorded as assets .
Do you need materials focused on a specific country's or a particular topic like credit provisioning ?
plan comptable bancaire de l'union monetaire ouest africaine Download Introduction comptabilitГ© bancaire pdf
To learn about the recording of foreign exchange and leasing, review this technical PDF document on Comptabilité Bancaire . 💡 Core Pillars of Bank Accounting
Banks do not just follow standard accounting rules; they must adhere to strictly monitored international standards such as IFRS 9 and Basel III capital adequacy requirements. Customer deposits (which you might consider an asset)
An excellent university-level starter is this Polycopié de Cours de Comptabilité Bancaire , which covers double-entry specific to banks, the bank operating cycle, and balance sheet contents.
If you need a quick visual overview of operations and Bâle III risk management, check out this slide deck on Slideshare: Initiation à la comptabilité bancaire . plan comptable bancaire de l'union monetaire ouest africaine
If you are preparing for an exam or job interview, remember these core differences between standard corporate accounting and banking accounting: