Bank Accounting

Major: Accounting and Taxation
Code of subject: 6.071.00.O.059
Credits: 6.00
Department: Accounting and Analysis
Lecturer: Ph.D., Assoc. Borschuk Iryna Volodymyrivna
Semester: 5 семестр
Mode of study: денна
Learning outcomes: As a result of studying the module the student must: master: the basic provisions of accounting in banks, the rules of accounting and reflection of assets, liabilities and equity in the financial statements of banks, methods of preparing basic be able to: reflect in financial accounting the basic operations of banks, income, expenses and financial results of their activities.
Required prior and related subjects: Prerequisites and related modules required: - Prerequisite: Accounting - Prerequisite: Accounting in budgetary institutions, Audit.
Summary of the subject: Module content: Subject, essence and significance of the accounting system in banking institutions. System of accounting accounts in banks. Bank documentation. Accounting for equity. Accounting for income, expenses and financial results of banks. Accounting for cash transactions. Accounting for settlement transactions. Accounting for deposit transactions. Accounting for credit transactions. Accounting for foreign exchange transactions. Accounting for securities transactions. Accounting for intrabank transactions. Accounting for leasing transactions. Bank reporting.
Assessment methods and criteria: Assessment methods and criteria: - current control (30 points): test tasks, situational tasks, oral examination; - final control (70 points): exam (written and oral components)
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. 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. 5. Magazines "Bulletin of the NBU", "Banking" and others. periodicals. 6. Instruction on the application of the Chart of Accounts of banks of Ukraine / Approved. Resolution of the Board of the NBU № 89 of September 11, 2017 7. Chart of accounts of banks of Ukraine / Approved. Post. Board of the NBU № 89 dated September 11, 2017