Banks' Reporting System

Major: Accounting and Taxation
Code of subject: 7.071.02.E.032
Credits: 3.00
Department: Accounting and Analysis
Lecturer: Ph.D., Assoc. Borschuk Iryna Volodymyrivna
Semester: 2 семестр
Mode of study: денна
Learning outcomes: Learning outcomes: As a result of studying the module the student must: learn: methods and procedures for compiling and submitting various forms of reporting by banking institutions, basic requirements for forms of financial and statistical reporting of banks, compliance with 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 information of the bank's affiliates in order to assess the financial condition of the bank.
Required prior and related subjects: Required prior and related modules: ? Prerequisite: Accounting in banks ? Co-requisite: Analysis of banks
Summary of the subject: Module content: The main forms and types of reporting of banking institutions. The main types of financial statements of commercial banks. Forms and types of statistical reporting of banks. Forms and procedure for submitting internal reports of banking institutions. Procedure for compiling and submitting reports to the National Bank of Ukraine. Compliance of banks' reporting with national and international accounting standards. Use of electronic information processing programs for transmission of reports by commercial banks.
Assessment methods and criteria: Assessment methods and criteria: Current control (40%): problem solving, oral examination, control work Final control (60%): credit (written component)
Recommended books: Recommended Books: 1. Accounting and reporting in commercial banks: a textbook / S.A.Alekseenko - K .: Agrarian Education, 2016. - 418 pp. 2. Varcaba М.І. Accounting in banks (in tables and diagrams): textbook. manual - Uzhhorod: UHNU "Hoverla", 2016. - 184 pp. 3. Litvin NB Financial accounting in banks (in the context of IFRS). - K, Center for Educational Literature, 2019.- 676 pp. 4. Accounting in banks: a textbook / OG Koreneva, NG Maslak, N.G. Slavyanska, T.G. Savchenko. - Sumy: University Book, 2017.- 668p.