{"id":10895,"date":"2019-03-20T14:00:32","date_gmt":"2019-03-20T12:00:32","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=10895"},"modified":"2019-03-29T13:42:18","modified_gmt":"2019-03-29T11:42:18","slug":"methodology-and-organization-of-accounting","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/methodology-and-organization-of-accounting\/","title":{"rendered":"Koblianska Olena, Zakharchuk Anastasiia, Koblianska Galina Methodology and Organization of Accounting of Income and Expenses in Commercial Banks"},"content":{"rendered":"

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JEL<\/strong> Classification:<\/strong> M40.<\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V13(2019)-21<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Koblianska Olena<\/strong>, PhD (Economics), Associate Professor of Accounting and Taxation of Institute of Technology and Business Banking Higher Education Institution Banking University, Kyiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-7455-8539<\/a>
\ne-mail:<\/strong> elenakob@ukr.net<\/a><\/p>\n

Zakharchuk Anastasiia<\/strong>, Master of Accounting and Taxation Department of Institute of Technology and Business Banking Higher Education Institution Banking University, Kyiv, Ukraine<\/p>\n

e-mail:<\/strong> anastasiazakharchuk@gmail.com<\/a><\/p>\n

Koblianska Galina<\/strong>, PhD (Economics), accountant, Kyiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0001-5262-6820<\/a>
\ne-mail:<\/strong>\u00a0gkoblianska@gmail.com<\/a><\/p>\n

Methodology and Organization of Accounting of Income and Expenses in Commercial Banks<\/h2>\n

Abstract<\/strong>. Introduction. The article investigates the accounting of the incomes and expenses of commercial banks. The principles of accrual and matching of incomes and expenses of the bank are shown. Issues the organization of accounting in banks that make up the system of modern accounting, as well as features of their reflection in the accounting system of the bank’s income and expenditure and accumulation. Issues the display of information in the accounts of the sixth and seventh grades. During the research established that the accounting system of the bank reflects the financial resources involved in the process of banking activities and is comprised of elements that affect incomes and expenses and the final financial results of the bank.<\/p>\n

Purpose<\/strong>. Determining features of the methodology and organization of accounting of incomes and expenses in banks, investigation of the economic essence of expenses and incomes of a commercial bank, determination of the characteristics of accounting incomes and expenses banking activities and the search for new ways to improve them.<\/p>\n

Results<\/strong>. Incomes and expenses are derived from commercial banks, arising as a result of implementation of certain banking operations. Accounting system of bank incomes and expenses is the basis of the entire control system. In the bank financial statements\u00a0 there are the metrics for the real state of assets, liabilities, bank equity, which requires consideration of the characteristics of accounting income and expenses.<\/p>\n

Conclusions<\/strong>. To improve accounting of incomes and expenses of commercial banks should be improved accounting methods and increased competition in the banking sector. In this case, tangible benefits will be in those commercial banks in which is formed a clear subsystem of management accounting.<\/p>\n

Keywords<\/strong>: accounting; income; expenses; commercial bank; money; banking; accounting of income and expenses; results of the bank’s activities.<\/p>\n

References:<\/strong><\/p>\n

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  1. National Bank of Ukraine (2004). The Plans of the State Tax Inspection Bureau of the Central Bank (Order No. 280, June 17). Retrieved from http:\/\/zakon1.rada.gov.ua\/\u2013cgibin\/laws\/main.cgi?nreg=z0389-01 [in Ukrainian].<\/li>\n
  2. National Bank of Ukraine (2010). Rules of accounting of incomes and expenses of banks of Ukraine (Order No. 457, October 08). Retrieved from http:\/\/zakon1.rada.gov.ua\/cgibin\/laws\/main.cgi?nreg=z0583-03 [in Ukrainian].<\/li>\n
  3. National Bank of Ukraine. For the purpose of registration, the Bank was to provide a list of proxies and customs procedures and the withdrawal of bank accounts and the introduction of changes and advances to the non-normative acts of the National Bank of Ukraine. Retrieved from https:\/\/bit.ly\/2TIgEco [in Ukrainian].<\/li>\n
  4. Ministry of Finance of Ukraine (2013). The National Accounting Standards (Standard) 1 “General Requirements for Financial Statements” (Order No. 73, February 07). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/z0336-13 [in Ukrainian].<\/li>\n
  5. Ministry of Finance of Ukraine (1999). Accounting standards 15 “Revenues” (Order No. 290, November 29). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/z0860-99 [in Ukrainian].<\/li>\n
  6. IFRS (IFRS) 15 “Revenue from contracts with customers”. Retrieved from https:\/\/bit.ly\/2EZrh06 [in Ukrainian].<\/li>\n
  7. Ministry of Finance of Ukraine (1999). Accounting standards 16 “Costs” (Order No. 318, December 31). Retrieved from https:\/\/zakon.rada.gov.ua\/go\/z0027-00 [in Ukrainian].<\/li>\n
  8. Korpaniuk, M. & Marchenko, S. O. (2017). Rules of accounting for the calculation of income and expenses of commercial banks of Ukraine. Scientific Bulletin of Uzhgorod National University<\/em>, 13, 132-135 [in Ukrainian].<\/li>\n
  9. Meshcheryakov, A. A. (2017). Theoretical Aspects of Organization of Bank Economy. Scientific Opinion: Economics and Management<\/em>, 2, 97-106 [in Ukrainian].<\/li>\n
  10. Aranciy, V. I, Chumak, D. and Brazhnik, L. V. (2018). Business Finance. Poltava: RV PDAA [in Ukrainian].<\/li>\n
  11. Chernelevsky, M. (2018). Improvement of accounting and analytical work and its influence on economic integration of the country. Kyiv: NUKHT [in Ukrainian].<\/li>\n
  12. Yershova, U. & Cherkasov, Ye. O. (2012). Investigation of the Association of the Organization of the Book and the List of Executions and Works in Bankas. Retrieved from https:\/\/bit.ly\/2F75K5w [in Ukrainian].<\/li>\n
  13. Kaminskaya, M. B. (2015). For the sake of the organization of the otlichu dohodiv i vitrats in bankah. Journal of Zhytomyrs’kogo national national congresses<\/em>, 2 (2), 147-153.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row disable_element=”no”][vc_column][vc_column_text]\u00a0 Received<\/strong>: 23 January 2019<\/p>\n

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    Koblianska, O., Zakharchuk, A. & Koblianska, G. (2019). Methodology and Organization of Accounting of Income and Expenses in Commercial Banks. Modern Economics,<\/em> 13(2019), 130-134. DOI: https:\/\/doi.org\/10.31521\/modecon.V13(2019)-21.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_row_inner][vc_column_inner][vc_column_text] JEL Classification: M40. DOI: https:\/\/doi.org\/10.31521\/modecon.V13(2019)-21 [\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text] Koblianska Olena, PhD (Economics), Associate Professor of Accounting and Taxation of Institute of Technology and Business Banking Higher Education Institution Banking University, Kyiv, Ukraine ORCID ID: 0000-0002-7455-8539 e-mail: elenakob@ukr.net Zakharchuk Anastasiia, Master of Accounting and Taxation Department of Institute of Technology and Business Banking Higher Education Institution Banking
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