INVESTIGATION OF THE FEATURES OF ACCOUNTING AND ACCOUNTING OF INCOME AND EXPENSES IN BANKS
Journal Title: Економічні студії - Year 2018, Vol 2, Issue 20
Abstract
The principles of organization of accounting in banks are considered. The regulatory and legal support of the accounting process in banking institutions was investigated. The components of the system of modern accounting are determined. The components of income and expenses in banks, the principles of their calculation and determination, as well as the accounts for their mapping are considered. It is established that the accounting system in the bank reflects the circulation of financial resources in the banking process and consists of structural elements that affect the financial performance of a commercial bank, its solvency, liquidity and creditworthiness. Recommendations on improving the accounting of income and expenses of a commercial bank are given.
Authors and Affiliations
Z. P. Urusova, A. B. Dorofeeva, I. V. Mosiyash
Keywords
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