The legal particularities of the bank deposits’ accounting

Abstract

The article encompasses the description of the bank deposits’ characteristics and the analysis of the legal particularities of their accounting. In the first part of the article, the bank’s functions are described, in particular, the bringing in of deposits. Thus, the bank’s role, which defines it, is in ensuring the economic funding by practicing brokerage, by collecting the untouched funds placed as deposits, by processing deposits and by putting the funds to use with loans, this role is achieved in the context of a diversity of heterogeneous activities, many of them being of the non-banking sectors. Therefore, a bank’s main function is the constitution and the usage of bank deposits, the last one representing the main form of mobilization of capital and savings available for the short-term, belonging to legal entities and to individuals. Furthermore, the deposits evolution’s analysis of the first semester of 2021, in the Republic of Moldova, is presented. In the second part of the article, the legal particularities of the bank deposits’ accounting is examined. At last, on the basis of the investigations that were carried out, certain conclusions and recommendations, which would contribute to the bettering of the bank deposits’ accounting, are devised.