Accounting Guides and Manuals

The following accounting guides and manuals provide an overview of the accounting practices and guidelines established by the Federal Reserve. The documents include the most recent updates or an addendum containing a summary of revisions.

Account Management Guide (PDF) (Effective September 2023)

Appendix B (XLSX) (Effective September 2023)

The Account Management Guide is a comprehensive reference guide for financial institutions that manage reserve accounts. The document outlines Federal Reserve Bank account structure, concepts of reserve calculation and maintenance, terminology, tools, and other specific information related to the ongoing administration of reserve accounts.

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