Chart of accounts of the bank. Main sections and characteristics

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

Regulation No. 385-P replaced the Regulation No. 302-P and is effective from January 01, 2013. All credit institutions in Russia must maintain accounting records in accordance with this document.

By common definition, a bank is an organization accumulating funds on deposits, deposits, accounts for their subsequent transfer to individuals and legal entities in the form of loans on a paid and return basis. Since banks need to keep a detailed account of how long and from whom the money was received, and for how long and to whom they are issued, the bank chart of accounts differs from the chart of accounts of an ordinary organization by a large number of positions. The chart of accounts of the bank contains approximately 18-20 times more accounts.

The chart of accounts of a commercial bank includes accounts of the 2nd and the 1st order, where the latter consist of three digits and indicate enlarged accounting items. And the second-order accounts consist of first-order accounts with the addition of order expansion. They are more detailed synthetic accounting operations.

The bank's chart of accounts 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 must cash or they are its own) and passive (the bank has obligations to any organization or person).
• Section 2, which takes into account precious metals, cash. In the section, accounts are predominantly active and reflect the presence of cash and precious metals in one or another stage of circulation (in cash desks, ATMs, in transit, for precious metals - in transit, in coins, on special accounts, etc.). Passive accounts are opened for customers who store precious metals in this bank.
• Section 3, for accounting interbank settlements. A large section reflecting all the relationships between various credit institutions, including non-resident banks and the Central Bank of Russia.
• Section 4, to reflect transactions with customers. Includes the reflection of transactions with customers, including the accounting of funds on accounts, accounting of deposits, borrowed funds, loans, other funds placed, arrears, leasing operations, etc.
• Section 5. Designed to reflect transactions on transactions with derivative financial instruments, securities. It reflects the amount of banks' own investments in stocks, bonds, bills of other organizations, with the division of investments in assets of state structures, credit institutions, private companies, as well as allocation of investments in securities of foreign organizations and bodies. Accounts are mostly active. Also here are the securities issued by the bank itself (the bank's liabilities).
• Section 6 for accounting for various means and assets. The section reflects investments in the dependent and subsidiaries of the 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 revenue, financial results, expenses, income tax, etc.

Also, the bank's chart of accounts includes chapter "B", where operations on assets transferred to trust management, chapter "B" (off-balance accounts) are separately reflected, which are necessary to reflect values that are not directly related to the bank's assets, including: Forms of securities (own and third-party issuers), transactions with currency values (checks for collection, currency accepted for examination, etc.), forward transactions, leases, leasing operations, derivative financial instruments, etc. And chapter "D" (accounts Depot), de recognized securities transactions in quantitative terms.