Transactions with clients

26 260 Amounts owed to customers of the bank funds on demand storage means 261 Term storage means 262 to 263 individuals on demand Term individuals 'funds 265 funds 28 non-bank financial institutions Receivables from clients' operations 280 Receivables for transactions with customers of the bank 288 Doubtful Accounts payable on transactions with customers of the bank 289 Provisions for expenses for doubtful accounts receivable transactions with the bank's clients 29 Accounts payable and transit accounts for transactions with clients 290 payable on transactions with customers of the bank account 292 Transit Operations Division of the bank's customer to customer counterparties at the chart of accounts is based on sectors of the economy. Ukraine's economy from the standpoint of operation, characteristics, and structure is divided into five sectors: 1) the financial institutional units, and 2) non-financial institutional units, and 3) general government sector, and 4) the household sector, and 5) non-profit institutions serving households. According to the institutional units are grouped together at the opening of non-resident accounts. In third grade, you see two different types of transactions (Table 1.12). In third grade, chart of accounts provided for transactions in securities (other than securities which the NBU refinanced, and long-term investments), and operations in other calculations, in particular on the economic operations of the bank, operations on the formation of bank reserves, clearing and transit payments, payments between agencies one bank, the bank's positions in foreign currencies and precious metals, etc. Topic: The role of accounting in the management of the bank, its types and destination