According to the second principle

Deposit, credit transactions, the cash maintenance budgets of different levels - in the second grade securities transactions - in the third grade, intra-operation - in the third and fourth grade, etc. According to the third principle of the assets and liabilities (the first - fourth grade) placed on the degree of reduction of liquidity, that is, from most liquid (notes and coins on hand, funds in accounts with the NBU) to illiquid (doubtful debts on loans, fixed assets), liabilities - bound by the requirement for long-term commitment. A correct understanding of traits that form the basis for grouping accounts within sections and classes, will facilitate the analysis of banking. In the first class treasury and interbank transactions of commercial, banking structure of the first class of accounts of commercial banks Class 1. Treasury and interbank transactions 10 Cash 100 Notes and coins 101 traveler's checks Bank metals January 1 110 12 Funds Bank metals in the NBU 120 Funds on demand in the NBU 121 Term deposits with the NBU NBU 130 13 Funds Correspondent NBU in a commercial bank 131 Short-term loans received NBU 132 Long-term loans from the NBU 14 Treasury and other securities which the NBU refinanced 141 Debt securities which the NBU refinanced the bank's portfolio by selling 142 Debt securities which the NBU refinanced the bank's portfolio investments 143 Debt securities issued by the NBU 149 Provisions for impairment of debt securities, refinanced NBU 15 Due from other funds 150 bank demand in other banks 151 Time deposits in other banks 152 Loans to other banks 158 Doubtful debts to other banks 159 Provision for debts of other banks 16 Due to other 160 banks to demand funds from other banks 161 Time deposits of other banks 162 Loans from other banks' Class 1. Treasury and interbank transactions 17 Doubtful debts and provisions for accrued income on interbank transactions 178 Doubtful debts and provisions for accrued income on interbank transactions 179 Provision for doubtful debts accrued income on interbank transactions 18 receivable transactions with banks 181 Accounts payable on transactions with banks 188 Doubtful receivables transactions with banks 189 Provision for accounts receivable transactions with banks 19 Accounts payable 191 transactions with banks payable on transactions with banks. Topic: The role of accounting in the management of the bank, its types and purpose | Tags: Chart of Accounts