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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 .

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 . Download Introduction comptabilitГ© bancaire pdf

plan comptable bancaire de l'union monetaire ouest africaine If you need a quick visual overview of

This is highly critical in banking. It records commitments like guarantees given, collateral, and undrawn lines of credit. Download Introduction comptabilitГ© bancaire pdf

If you are preparing for an exam or job interview, remember these core differences between standard corporate accounting and banking accounting: