Chart of accounts of the bank. Main sections and characteristics

The chart of accounts of a bank is a numbered list of accounting items in which various operations are reflected in accordance with Regulation No. 385-P.

Regulation No. 385-P has replaced regulation No. 302-P and is valid from January 1, 2013. All credit organizations in Russia must maintain accounting records in accordance with this document.

By general definition, a bank is an organizationaccumulating money on deposits, deposits, accounts for their subsequent transfer to individuals, legal entities in the form of loans on a paid and repayable basis. Since banks need to keep detailed records in terms of - for how long and from whom the money was received, as well - for how long and to whom they were issued, the bank chart of accounts differs from the chart of accounts for an ordinary organization in a large number of positions. The plan of bank accounts contains approximately 18-20 times more accounts.

The chart of accounts of a commercial bank includesaccounts of the 2nd and 1st order, where the latter consist of three figures and indicate the integrated accounting items. Second-order accounts consist of 1st-order accounts with the addition of an ordinal extension. They are more detailed synthetic records of operations.

The chart of accounts of the bank includes several main sections:

  • Section 1 on capital accounting. It reflects the funds transferred to the bank by its founders, reserve funds, retained earnings, share premium, uncovered loss. Accounts can be either active (the bank needs money or they are its own) and passive (the bank has obligations to any organization or person).
  • Section 2, where precious metals are counted,cash. In the section of the account mainly active and reflect the presence of cash and precious metals in one or another stage of circulation (in cash registers, ATMs, en route, for precious metals - en route, in coins, on special accounts, etc.). Passive accounts are opened for customers storing precious metals in the bank.
  • Section 3, to account for interbank payments. A large section, reflecting all the relationships between various credit organizations, including non-resident banks and the Central Bank of the Russian Federation.
  • Section 4, to reflect customer transactions. It includes the reflection of transactions with customers, including the accounting of funds in accounts, the accounting of deposits, borrowed funds, loans, other placed funds, overdue debts, leasing operations, etc.
  • Section 5. Intended to reflect transactions on derivative financial instruments and securities. It reflects the amount of banks' own investments in stocks, bonds, promissory notes of other organizations, with the division of investments in the assets of state structures, credit organizations, private companies, and also the allocation of investments in securities of foreign organizations and bodies. Accounts mostly active. It also takes into account securities issued by the bank itself (bank liabilities).
  • Section 6 for accounting of various funds and property. The section reflects investments in affiliates and subsidiaries of a credit institution, in the shares of various companies, in fixed assets and land, settlements with debtors and creditors (suppliers, contractors, personnel, etc.).
  • Section 7, which reflects the results of activities. Here are accounts designed to reflect income, financial results, expenses, income tax, etc.

Also, the chart of accounts of the bank includes a chapter“B”, where operations on the property transferred to trust management are separately reflected, chapter “C” (off-balance sheet accounts), which are necessary to reflect values ​​that are not directly related to the bank’s assets, including: securities forms (own and third-party issuers ), operations with currency values ​​(checks for collection, currency accepted for examination, etc.), forward transactions, leasing, leasing operations, derivative financial instruments, etc. And chapter “D” (custody account), which reflects transactions with valuable papers in to in quantitative terms.