Banks' Reporting System

Major: Accounting and Taxation
Code of subject: 7.071.02.E.32
Credits: 3.00
Department: Accounting and Analysis
Lecturer: Borshchuk Iryna Volodumurivna
Semester: 2 семестр
Mode of study: денна
Learning outcomes: A result of studying the module student must: - know methodology and procedure for compiling and submitting various forms of reporting by banking institutions, main requirements for forms of financial and statistical reporting of a bank, compliance of banks' reporting to national and international accounting standards. - be able to compile and submit financial and statistical reports on the Bank's operations, its operations, liquidity, solvency, profitability, as well as the information of affiliated persons of the bank in order to assess the financial condition of the bank.
Required prior and related subjects: -prerequisite: Accounting in Banks -co-requisite: Analysis of banks activity
Summary of the subject: Basic forms and types of reporting by banking institutions. The main types of financial statements of commercial banks. Forms and types of statistical reporting of banks. Forms and procedure for submission of internal reporting of banking institutions. Procedure for compiling and reporting to the National Bank of Ukraine. Correspondence of reporting by banks to national and international accounting standards. Use of electronic processing of information for the reporting of commercial banks.
Assessment methods and criteria: - Current control (40%): tests, case studies, oral examination, control work. - Final control (60%): semester control (written component)
Recommended books: 1. Волкова І. А. Бухгалтерський облік у банках: навч. посібник / І. А. Волкова, О.Ю Калініна 2-ге вид.– К.: Центр учбової літератури, 2011. – 520 с. 2. Кіндрацька Л. М. Бухгалтерський облік в банках: підручник - 5-те вид., допов. і перероб.— К.: КНЕУ, 2010. – 529с. 3. Облік у банках: підручник / О.Г. Коренєва, Н.Г. Маслак, Н.Г. Слав’янська, Т.Г. Савченко. – Суми: Університетська книга, 2015.- 668с. 4. Подольчак Н.І. Облік у банках: навч. посібник / Н.І. Подольчак, Н.Ю. Подольчак, А.Г.Загородній, А.І. Ясінська. – Львів: Видавництво НУ “ЛП”, 2013.- 344с.