The Bank Accounting textbook is intended for English-speaking students enrolled in all bachelor’s and master’s courses, who study the academic discipline “Bank Accounting”. It complies with the curricula of the following specialties: Accounting, Finance and Finance and Accounting as well as with the syllabus on Banking Accounting. This book is also useful for specialists in the banking system. The content of the textbook has been presented in an accessible manner. When introducing the separate chapters, learning objectives have been outlined and key terms defined, while the variety of solved examples gives the book a practical and applied orientation. The authors’ aim is to help students in learning and understanding the specific issues presented in the book. The various chapters have been developed in accordance with the achievements in global accounting theory and practice as well as the provisions of the Accounting Act, Credit Institutions Act, International Financial Reporting Standards, EU Directives on Accounting, Basel Committee on Banking Supervision Directives as well as the regulations related to banking activity.