But Aoife Quinn said no money was ever lodged in the four accounts, which were opened in four different currencies – euro, US dollars, sterling and a local currency – a year ago.
Ms Quinn told the Commercial Court she had no documents or records from the accounts as she handed them over to the family's former legal team.
She is the first of five of Sean Quinn's children and three of their spouses to be cross-examined by lawyers for the Irish Bank Resolution Corporation (IBRC) about whether they fully disclosed information on assets and accounts in their names after freezing orders were imposed by the court last July.
The other four Quinn children, Brenda, Ciara, Colette and Sean, Sean's wife Karen Woods and Ciara's husband Niall McPartland, will also be cross-examined. The cross-examination was listed to run for two days but is now likely to run well into next week.
In the first day of disclosure hearings Ms Quinn also claimed that she was not sure of the amount of her six-figure salary from three Russian companies, never got email or written bank statements from her Moscow account and had no records on the 30pc income tax she was paying to Russian authorities.
She said she received €379,170 under employment contracts with the three Russian companies, which she signed without reading because they were in Russian.
Judge Peter Kelly said court documents showed Ms Quinn was in fact paid a salary equivalent to €379,000 from the companies – Red Sector, Logistica and Finanstroy.
Although she had paid 30pc tax on the earnings to Russian authorities, Ms Quinn said she had never filled out any tax returns for the income.
"My understanding is it was deducted at source, the company was responsible," she said.
"Not a single cent, not even a single euro was ever put in any of those accounts," she said. "To this day the balance is zero."
IBRC began action in mid-2011, alleging a scheme was afoot to put assets from the Quinn's International Property Group (IPG) beyond its reach.
Despite earlier claims she never kept correspondence in a foreign language, Ms Quinn said she did store away statements connected to Quinn-owned Swedish-based companies in her "Swedish box".
She said she did not believe they were important but kept them because she did not have a shredding machine and was worried about the family's security at the time.
"Quite honestly, I was very conscious of our security at that stage," she said.
The hearing continues.