Accounts of the debtor

Please note that according to accounting principles (completeness of disclosure and discretion) in this section are provided separately account for the accounting allowance for doubtful accounts and interbank assets to account for receivables and payables arising from transactions with other banks. Account of the second class are used to account for operations, customer (excluding banks). This takes into account loans and advances (loans not backed by the credit agreement), public funds, deposit funds to the transit account, as well as a separate receivables and payables arising from customer structure of the second class of accounts of commercial bank class 2. Transactions with clients 20 loans to economic entities 201 Funds provided by business entities (DSS) under agreements to repurchase 202 accounts of the BD 203 storage accounts for factoring Storage 204 credits for domestic transactions Storage 205 credits for export-import operations of storage 206 Other credits in the current work, which provided loans to 207 storage investments, which provided storage 209 doubtful debts on loans to 21 storage credit provided by general government bodies 210 Loans to central governments 211 Loans to local governments 219 Doubtful debts on credits granted by general government bodies 22 Loans 220 Loans to individuals for current needs, which provided 221 individuals from investing activities Loans provided to 229 individuals of doubtful debts on loans granted to individuals 24 Doubtful debts accrued income and provisions for loans and accrued income 240 Provisions for receivables on loans granted to customers 248 Doubtful debts accrued income on customer transactions 249 Provision for doubtful debts accrued income on customer transactions 25 funds and extrabudgetary funds 250 Funds budget of Ukraine Ukraine to the allocation of state budget funds of Ukraine 251 252 Low client funds from the state budget that includes 253 funds of budgetary institutions and organizations included in the special fund of the State budget of Ukraine 254 local budgets and budget customers, from local budgets contained 255 other clients' funds, contained in local budgets budget funds 256 Category: Role of accounting in the management of the bank, its types and destination