Test Accounting in a credit organization

1 What regulatory document defines the rules for organizing accounting in credit institutions?
1) Federal Law "On Banks and Banking Activities in the Russian Federation";
2) Federal Law "On Accounting";
3) Position of the Central Bank of the Russian Federation No. 385-P.
2 How many balance sheet equalities are formed in the accounting system
bank reporting?
eleven;
2) 3;
3) 4;