Continuing with the earlier example of A and B, the entries in the foreign-currency columns in the nostro account (in B'S name) in Ks ledger should mirror exactly the entries in the vostro account (in Ks name) in B'S ledger, except that debits and credits would be reversed.

Also, Iran wants to be paid interest on the balances in the rupee vostro accounts of Iranian banks with UCO Bank.

150] lists a number of facets and techniques of 15th century accounting practice omitted by Pacioli, including compound journal entries, closing and reversed opening balance accounts, doubtful debts, balancing of merchandise accounts, nostro and vostro accounts, and fixed-asset accounts.

By the end of January, Bank Indonesia will reinstate the requirement that banks must limit so-called vostro accounts to 30 percent of their capital.

It is thus believed that the source of outflows lies in other rupiah instruments, such as corporate bonds, mutual funds, or even vostro accounts.

Excluded topics include collective (or compound) journal entries; closing and reversed opening balance accounts; inter-locking ledgers (such as a general ledger and a secret or private ledger); so-called nostro and vostro accounts; and the double index to the ledger.