accounting

1. Assets and Liabilities of
Commercial Banks

2.  It is for particular Period of Time.
 Liabilities represent sources of fund.
 Assets represent applications/ uses of fund.

3. Balance Sheet of Commercial Bank
Liabilities
• 1. Paid-Up Capital XX
• 2. Reserves and Surplus XX
• 3. Deposits XX
• 4. Borrowings XX
• 5. Other Liabilities XX
Assets
• 1. Cash Balances XX
• 2. Money at Call or Short Notice XX
• 3. Investment XX
• 4. Loans and Advances XX
• 5. Other Assets XX

4. LIABILITIES OF COMMERCIAL BANK
• 1.PAID-UP CAPITAL
Contribution made by shareholder.
It indicate liabilities to shareholder

5. Reserves and Surplus
• Accumulated profit of bank
• Its undistributed profits
• Maintain for unseen loss/event
• They belong to shareholder

6. Deposits
•It classified as
•Current Deposits
•Saving Bank Deposits
•Term Deposits

7. Borrowings
•Amount Refinance by:
• central Bank
•Commercial Bank
•Other Financial Institution

8. Other Liabilities
•It include:
•Bills Payable
•Traveller Cheque
•Pay slip
•Bankers Cheque

9. ASSETS OF COMMERCIAL BANK
•Cash Balances:
•Most Liquid Assets
•100% liquidity and zero percent profitability
•Helps to Meet daily Demand

10. Investment
•Commercial Bank invest in:
GOI securities
Other approved Securities
Non approved Securities
Investment in SLR and Non SLR

11. Loan and Advances
• Cash Credit
• Overdraft
• Purchase of Discounting bill
• Loans

12. Other Assets
• It Include
• Fixed assets

13. Thank you