Contabilitatea operațiunilor de depozit în băncile comerciale [Articol]

Abstract

In this article, the authors drew attention to the notion of bank deposit as well as its basic essence, the procedure for opening, maintaining and closing deposit accounts, the methods of recording banking operations in these accounts and guaranteeing deposits for individuals. One of the main functions of modern banks is to set up and use bank deposits, and keeping customers' money is the primary function of banks. Today, banking practice uses various categories of deposits and their number is constantly growing due to well-developed marketing services and motivating interest rates.