Reflecting the credits granted to the nonfinancial clientele in bank accounting

Ilie Răscolean
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Ilie Răscolean: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2002, vol. 2, 174-179

Abstract: The accounts plan of the banking companies contains the accounts for reflecting the credits assigned to the nonfinancial clientele divided on types of credits according as their destination and their purpose. The synthetic accounts of first grade are nonoperationally and they are developed into operational synthetic accounts of second and third grade in order to be reflected each type of credit and of their interests. There are also foreseen some accounts of incomes from the interests and some accounts of expenses or of incomes for reflecting the provisions of the credit risk or of the interest risk

Keywords: credits; non-fiscal clientele; bounty indicators; provisions; interest; debts (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:2:y:2002:p:174-179

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