Something about balance of payment and accounting system

[reiwoqofj2987]

It's known that balance of payment is a double entry. It can be divided by two parts, one is current account and the other is capital account. If there is a unequal between the two account, the foreign exchange reserve will be used to balance for instance, if there is a deficit, the balance of payment account will be credited and the corresponding account is foreign exchange reserve account. However, do this reserve account belongs to an account in double entry system? Is it act like a capital account (Dr.=decrease, Cr.=increase) ? Is it mean that the reserve account transfer some money to BOP and pay the fee of deficit?