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 March 2021)
Appendix B (XLSX) (Effective March 2021)
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.
Below you will find the most recent updates to the Account Management Guide. Please note that these revisions are included in the above guide and are offered here to illustrate the revisions.
Account Management Guide Summary of Changes (PDF) (Effective March 2021)