Balance Sheet of a Bank

Balance sheet of a bank is made with the rules and regulations of banking laws. In India, banking regulation act 1949 has given some rules for making balance sheet of any bank who is working in India or whose corporate office in India. This law's schedule III and its form A will be given as guide for making balance sheet of a bank. We are explaining liabilities and assets according to this.

Liabilities Side of Balance Sheet of a Bank 

Schedule 1 : Capital of a Bank

We have to show paid up capital of bank. If bank is incorporated outside India, then its start up capital will be shown under this schedule in balance sheet's liabilities side.

Schedule 2 : Reserves and Surplus

a) Statutory  reserve
b) Capital reserve
c) Share premium
d) Revenue and other reserve
e) balance of profit and loss account

Schedule 3 : Deposits 

Deposits of customers in bank will be the liability of bank. This liability will be classified in saving banks deposit, term deposits, demand deposits.

Schedule 4 : Borrowing 

Sometime bank takes loan from RBI or other banks. All these borrowings are the liabilities of bank.

Schedule 5 : Other Liabilities and Provisions 

In these liabilities, we can include bill payable, outstanding interest and provision for taxes.

Assets Side of Balance Sheet of a Bank

Schedule 6 : Cash and Balance with RBI

RBI has made rule of depositing some money with him. So, cash and balance with RBI will be the asset of a bank.

Schedule 7 : Balance with Banks and Money at Call and Short Notice

Above schedule 3 is deposit liability. But some of these deposit bank keeps in his pocket in cash form or money at call or short notice. So, this is the asset of bank.

Schedule 8 : Investment 

Bank is not doing social activities. It is doing business. Most of his deposit is invested in good and profitable schemes. All investment of bank will be the asset of bank. It will be shown under schedule 8. In investment of bank, we can include investment in govt. securities, investment in shares, bonds, debentures and investment in subsidiaries.

Schedule 9 : Advances 

Bank gives advance to other banks in the form of cash credit, bank overdraft and loan payable on demand. All these advances are the assets of a bank and will be shown under schedule 9 in the asset side of balance sheet of a bank.

Schedule 10 :  Fixed Assets

Banks all branch offices building and land will be part of its fixed asset, if these are own of bank. Bank may have other fixed assets like furniture, fixtures, equipment, computers and ATM Machines. All addition in it will add in the opening balance of fixed asset. All deduction will deduct from the balance of fixed asset. We deduct depreciation of each fixed asset except land.

Schedule 11 : Other Assets

In other assets, we can show stock of stationery and stamps, tax paid in advance, interest receivables, and bills for collections.

Now we are showing you the balance sheet of State bank of India. Its five years balance sheet has been made according to above schedules.

Balance Sheet of SBI

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Accounting Education: Balance Sheet of a Bank
Balance Sheet of a Bank
Accounting Education
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