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• W3207131994 abstract "The article considers the specifics of accounting in domestic banking institutions. The organization of the accounting process in banks is regulated by both domestic accounting regulations and international accounting and financial reporting standards. Based on the analysis of the current regulatory framework, the key aspects of the activities of financial institutions, which should be taken into account when developing the accounting policy of such entities. Business operations that are typical only for banking institutions are credit and deposit operations, currency exchange operations, securities operations, etc. An important difference is also the use of own chart of accounts, which has many significant differences compared to the chart of accounts of enterprises and organizations: taking into account the specifics of banking, a combination of active and passive accounts in one class, allocation of management accounts postings with off-balance sheet accounts by double entry. The accounting policy of a banking institution is an element of regulation of the bank's accounting. Based on the current regulatory framework, it must ensure the effective functioning and interaction of financial, management and tax accounting of the bank. The main purpose of each of these types of accounting is to provide complete, unambiguous, reliable and unbiased information to users about the state of the institution and the results of its activities. The main goal of the bank's accounting policy should be to find ways to reduce the burden on accounting staff by minimizing and simplifying the number of accounting actions and procedures that they need to perform. However, such simplification should not lead to non-performance of part of their duties, late performance or errors in actions (calculations). The principles of accounting, a single methodological basis, the relationship of synthetic and analytical accounting data, chronological and systematic reflection of all business transactions in primary documents, the formation of indicators necessary for bank management and reporting must be observed. The bank's accounting policy is regulated by an internal regulatory document – Regulations on the bank's accounting policy, which is approved by the bank's board. The accounting policy is subject to mandatory change if the accounting legislation changes and if the reliability and relevance of the reporting information is increased." @default.
• W3207131994 created "2021-10-25" @default.
• W3207131994 creator A5091284892 @default.
• W3207131994 date "2021-01-01" @default.
• W3207131994 modified "2023-10-16" @default.
• W3207131994 title "PECULIARITIES OF ORGANIZATION OF THE ACCOUNTING PROCESS IN BANKING INSTITUTIONS OF UKRAINE" @default.
• W3207131994 cites W4252788469 @default.
• W3207131994 doi "https://doi.org/10.32782/2415-8801/2021-3.11" @default.
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