Customer deposits (which you might consider an asset) are recorded as liabilities for a bank because the bank owes that money back. Customer loans are recorded as assets .
If you are preparing for an exam or job interview, remember these core differences between standard corporate accounting and banking accounting: Download Introduction comptabilitГ© bancaire pdf
Do you need materials focused on a specific country's or a particular topic like credit provisioning ? Customer deposits (which you might consider an asset)
To learn about the recording of foreign exchange and leasing, review this technical PDF document on Comptabilité Bancaire . 💡 Core Pillars of Bank Accounting Download Introduction comptabilitГ© bancaire pdf
If you need a quick visual overview of operations and Bâle III risk management, check out this slide deck on Slideshare: Initiation à la comptabilité bancaire .