Definicja account (FS-AM-IM-GL)

Smallest unit that can be balanced and identified by a unique key for the transfer of business transactions (revelant for accounting) from a bank customer or another bank in Account Management. The account is created to meet accounting reporting requirements.

"Account" is used, in particular in bank accounting, to describe the accounting-based report of value changes to positions in subledgers (for example, foreign exchange or securities accounts).

The customer current accounts recorded in the subledger of Account Management are also classed as "accounts".