Financial accounting – terminologies of bank vs industry ?

(The text appears in a problem on bank reconciliation) Terminology in bank financial statements sometimes differs slightly from that in statements of industrial companies.
Explain what is meant by “reserve for loan/lease losses” , “provision charged to operations” and “loans/leases charged off” in the footnote.

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  1. It seems they are using the same principle as the allowance method for bad debts.

    “reserve for loan/lease losses”
    Equates with
    Allowance for Doubtful Accounts

    “provision charged to operations”
    Equates with adjusting the account at the end of an accounting period
    Dr Bad Debt Expense
    Cr Allowance for Doubtful Accounts

    “loans/leases charged off”
    Equates with writing off a bad debt
    Dr Allowance for Doubtful Accounts
    Cr Accounts Receivable

    Equates with recovering a bad debt that had previously been written off
    Dr Accounts Receivable
    Cr Allowance for Doubtful Accounts

    Dr Cash
    Cr Accounts Receivable