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  2. Financial institution - Wikipedia

    en.wikipedia.org/wiki/Financial_institution

    A financial institution, sometimes called a banking institution, is a business entity that provides service as an intermediary for different types of financial monetary transactions. Broadly speaking, there are three major types of financial institution: [ 1 ] [ 2 ]

  3. Banking in the United States - Wikipedia

    en.wikipedia.org/wiki/Banking_in_the_United_States

    It was created in 1989 as a renamed version of another federal agency (that was faulted for its role in the Savings and loan crisis). [5] Like other U.S. federal bank regulators, it is paid by the banks it regulates. On July 21, 2011, the Office of Thrift Supervision became part of the Office of the Comptroller of the Currency. [5]

  4. Electronic funds transfer - Wikipedia

    en.wikipedia.org/wiki/Electronic_funds_transfer

    Electronic funds transfer (EFT) is the transfer of money from one bank account to another, either within a single financial institution or across multiple institutions, via computer-based systems. The funds transfer process generally consists of a series of electronic messages sent between financial institutions directing each to make the debit ...

  5. ABA routing transit number - Wikipedia

    en.wikipedia.org/wiki/ABA_routing_transit_number

    The second part of the numerator (after the dash) is the bank's ABA Institution Identifier, which also forms digits 5 to 8 of the nine digit routing number (YYYY). The denominator is also part of the routing number; by adding leading zeroes to make up four digits where necessary (e.g. 212 is written as 0212, 31 is written as 0031, etc.), it ...

  6. Substitute checks in the United States - Wikipedia

    en.wikipedia.org/wiki/Substitute_checks_in_the...

    A substitute check (also called an Image Replacement Document or IRD) [1] is a negotiable instrument that is a digital reproduction of an original paper check.As a negotiable payment instrument in the United States, a substitute check maintains the status of a "legal check" in lieu of the original paper check.

  7. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...

  8. Bank code - Wikipedia

    en.wikipedia.org/wiki/Bank_code

    The first 2 or 3 digits indicate the financial institution and the other 3 or 4 digits are the branch codes assigned by the institution. In China, the CNAPS code or CNAPS bank code is a code used to uniquely identifies bank accounts for domestic payments in mainland China. The CNAPS code is assigned to all banks in China, including foreign banks.

  9. Bank account - Wikipedia

    en.wikipedia.org/wiki/Bank_account

    The financial transactions which have occurred on a bank account within a given period of time are reported to the customer on a bank statement, and the balance of the accounts of a customer at any point in time represents their financial position with the institution..