Accounting Operations and Lending in the System of Institutions of the Savings Bank of Ukraine
Journal Title: Економічний часопис Східноєвропейського національного університету імені Лесі Українки - Year 2017, Vol 1, Issue
Abstract
In modern conditions of management, the problem of forming an effective methodology for accounting credit banking operations is becoming more important. The purpose of the study is to substantiate the theoretical and methodological aspects of improving the organization of credit operations accounting at PJSC «State Savings Bank of Ukraine». Was been analyzed the approaches of scientists to the interpretation of the essence «credit operation», and was determined place in the system of related concepts. Was identified the organization of accounting of credit banking operations as a process covering the distribution of duties and credit powers in the course of operations is identified; description of procedures for performing credit operations and control over them. A model for lending to individuals and legal entities has been developed, which makes it possible to take into account all aspects of the organizational process of recording credit operations and to improve the quality of accounting procedures at PJSC «State savings bank of Ukraine». With the purpose of improving the organization of credit operations accounting, PJSC «State savings bank of Ukraine» was asked to introduce the practice of accounting for overdue accrued income for credit operations with transfer to sub-accounts in accordance with the period of non-repayment of debts. Such a bank's organization of the process of recording credit operations will provide an efficient and flexible system for managing credit operations. The trust of creditors and depositors to banks will increase as a result of increasing stability, stability and competitiveness in the world market of the banking system of Ukraine, capable of meeting the needs of the population and the economy in loans and other banking services to the maximum and qualitatively
Authors and Affiliations
Olga Markus
Keywords
Related Articles
- EP ID EP408871
- DOI 10.29038/2411-4014-2017-01-154-159
- Views 165
- Downloads 0
Conceptual Framework for Using the Balanced Scorecard as a Source of Increasing the Efficiency of International Freight Transport
The article forms the conceptual basis for using the system of balanced indicators as a source of increasing the efficiency of international freight traffic in the work of domestic trucking enterprises. The methodology i...
Methodical Toolkit for Analytical Evaluation of Performance
The article examines the methods of evaluating the effectiveness of the tools of providing flexible management. Examples of using traditional methods of analyzing financial status, financial results and the latest tools...
Innovataive Enterprice Development on the Basis of Process, Social and Competent Corporate Governance
The article deals with approaches to the definition of the essence of corporate governance, both domestic and foreign scholars. The essence, advantages and features of application of process and socially competentcorpora...
ECOLOGICAL TAXATION: EUROPEAN EXPERIENCE AND PROSPECTS OF ITS APPLICATION IN UKRAINIAN REALITIES
The problem of environmental taxation is relevant to Ukraine and the world, and more and more scientists are paying attention to its research. Economic instruments should be used to obtain a sustainable result in terms o...
Ways to Ensure Energy-efficient Construction in Regional Real Estate Markets
The article considers the specifics of energy-efficient construction in the regional markets of real estate of Ukraine and the factors affecting it. Analyzed the work of scientists who have studied this issue shows the d...