Balance sheet of a Bank - Liabilities side #ChartAcc

Friday, January 31, 2014 - Liabilities side of a Bank would contain following items:

  • Share Capital
  • Reserve Funds
  • Deposits
    • Fixed Deposits
    • Saving Deposits
    • Current Deposits
    • Other Deposits
  • Borrowings
  • Other Assets
Above five major items are explained as under:
Share capital includes contribution which shareholders have contributed for starting the bank.
Reserve funds is accumulated over the years from its undistributed profits.
Deposits are the money owned by customers that includes various kinds of deposits and recurring deposits. 
Other than these, bank can borrow from central and other commercial banks. All such borrowed balances are also treated as bank's liabilities.

Click here for Balance sheet of a Bank - Assets side.

Balance sheet of a Bank - Liabilities side #ChartAcc by Vikrmn CA Vikam Verma
Balance sheet 
of a Bank - 
Liabilities side 

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Posted by Vikrmn: Author of "10 Alone" (CA Vikram Verma)


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