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First Banking understands the demands and responsibilities associated with managing funds on behalf of others.  FBS’ Sub-Accounting Services works for you to eliminate the necessity of multiple bank accounts and the hassle associated with each.  The identification for each “sub-account” transaction is encoded on your deposits and payments, or you can supply us the detail electronically from your existing accounting system. Simply by identifying your deposits and payments to a specific “sub-account” within one “master” bank account, you can enjoy the benefits of one account while maintaining the detail as if you had multiple accounts.  By consolidating your multiple bank accounts, you increase the earning power of your balances as well avoiding costly overdraft charges associated with individual bank accounts that are historically short and are funded by loans from your other accounts.  Optional Interest Allocation Services offered by First Banking Services, allows your “master” account to earn interest with the interest earnings allocated to each “sub-account”.  FBS can even provide year-end 1099INT reporting to each sub-account if applicable.


With our service, you receive

  • Relief from opening / closing multiple bank accounts
  • Ability to track balances and detail on one report
  • Ease of managing one bank account instead of multiple accounts
  • Automatic coverage of “sub-account” overdrafts
  • Increase earning power for your “sub-account” holders
  • An economic solution to an overhead intensive function of your company by paying for the service with the earning credits generated by your bank account

Monthly Reports


We at First Banking are a group of individuals dedicated to providing the best service possible to your organization.  We have 15 years of experience assisting organizations such as yours in providing timely, economic solutions in streamlining & consolidating bank account needs.

Providing Services Since 1990