President Obama’s campaign is out with a new TV ad in three key states hitting former Massachusetts governor Mitt Romney for having a Swiss bank account, the leading edge of what will likely be an extended attack on Romney’s finances and record during the general election campaign.

The ad accuses Romney of shipping jobs overseas — “It’s just what you’d expect from a guy who had a Swiss bank account,” the narrator says.

“Swiss Bank Account” starts, as previous Obama ads have, by countering “Big Oil’s new attack ads” criticizing the president’s energy policies, saying the administration’s initiatives “helped create jobs for projects across America, not overseas.”

Then the spot shifts to attack Romney for sending jobs overseas when at Bain Capital and for moving some state jobs to India while governor of Massachusetts.

“He’s still pushing tax breaks for companies that ship jobs overseas,” the narrator adds. An ABC News headline, “Romney Failed To Disclose Swiss Bank Account Income,” flashes onscreen.

It’s Obama’s first ad attacking Romney’s business and gubernatorial career, although the president’s super PAC supporters have taken that line of attack.

“President Obama is trying to distract Americans from the real issues with a series of sideshows,” said Romney spokeswoman Amanda Henneberg.

The ad will air on broadcast television in Iowa, Ohio and Virginia.

Obama’s campaign counsel is also asking television stations to consider pulling an ad from the Koch-funded outside group Americans for Prosperity off the air.