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Because specific local regulations dictate the exact chart of accounts used by banks, you should choose a PDF based on the geographical region or framework you are studying. 📚 Recommended PDF Guides & Courses

You can download the complete Plan Comptable Bancaire de l'UMOA Guide to understand the local banking charts and application rules. Download Introduction comptabilitГ© bancaire pdf

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 . Because specific local regulations dictate the exact chart

plan comptable bancaire de l'union monetaire ouest africaine Download Introduction comptabilitГ© bancaire pdf