Please use this identifier to cite or link to this item: http://er.chdtu.edu.ua/handle/ChSTU/762
Title: Organization of Bank Accounting In the Conditions of the Financial Crisis
Authors: Kornilova, Nataliia
Garbowski, Marek
Kozitska, Natalia
Poliakova, Yevheniia
Synytsia, Lidiya
Keywords: Accounting Organization;Banking Operations;Management Reporting;Accounting Policy;Information Base
Issue Date: 2019
Publisher: About the Accounting and Financial Studies Journal
Abstract: The organization of accounting in banks is influenced by a significant number of factors, the main of which are: features of normative regulation of bank activities, specifics of bank activities, special public role of the banking sector, and rapid development of bank activities. It was proved that the bank accounting policy is disclosed through the methodological and technological component of the organization of accounting, as well as its components were characterized: organizational (distribution of duties on accounting records of creation and introduction of banking products), methodical (development and introduction of methods of accounting records of banking products at all stages of their life cycle) and technological (ensuring the effective use of selected methods of data processing, and forms of management reporting). The consideration of certain elements of the accounting organization will allow to raise the informativity and to accelerate the provision of responses to inquiries of interested persons, carried out during the management of the innovative activity of the bank, by optimizing this process and identifying assets and expenses for banking innovations.
URI: https://www.abacademies.org/articles/organization-of-bank-accounting-in-the-conditions-of-the-financial-crisis-8409.html
http://er.chdtu.edu.ua/handle/ChSTU/762
ISSN: 1096-3685
1528-2635
Volume: 23
Issue: 2
First Page: 1
End Page: 5
Appears in Collections:Наукові публікації викладачів (ФХТСО)

Files in This Item:
There are no files associated with this item.


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.