When a company opens an account in a bank, there is no stipulation on how much money it must deposit. The deposit of funds into an account will lead to an increase in the balance of bank deposits, which will be included in the debit accounting, and will also lead to a decrease in cash on hand, which will be included in the credit accounting.
The accounting treatment of the funds deposited in the account is,
Debit: bank deposit,
Credit: Cash on hand.