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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 .

Banks do not just follow standard accounting rules; they must adhere to strictly monitored international standards such as IFRS 9 and Basel III capital adequacy requirements. Download Introduction comptabilitГ© bancaire pdf

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 Customer deposits (which you might consider an asset)

Do you need materials focused on a specific country's or a particular topic like credit provisioning ? Because specific local regulations dictate the exact chart

You can download the complete Plan Comptable Bancaire de l'UMOA Guide to understand the local banking charts and application rules.