Kyiv National Economic University named after Vadym Hetman

Accounting in banks

The educational discipline "Accounting in banks" is a collection of principles, forms, techniques, methods of forming skills for displaying in the system of accounting registers and accounting reporting of active and passive operations of a banking institution with the aim of forming integral information for making financial decisions. Interdisciplinary connections: the academic discipline is based on the knowledge acquired by students during the study of academic disciplines of the cycle of general and professional training at the bachelor's level: "Introduction to the specialty", "Accounting (general theory)", "Macroeconomics", "Marketing", " Accounting systems and models", "Financial accounting of assets", "Financial accounting of liabilities", "System of enterprise taxation". The purpose of studying the educational discipline: formation of students' skills to understand and identify the economic operations of the bank, to properly display them in the system of accounting accounts, and subsequently to systematize them in reporting. Tasks of the educational discipline: acquiring knowledge about the tasks of the banking institution, approaches to the classification of relevant transactions with assets and liabilities of banks, recognition of the main elements of the balance sheet and the statement of total income, the formation of various types of accounting reports in accordance with the requirements of current legislation in the banking and financial spheres. The subject of study of the academic discipline: economic activity of banking institutions, as well as the reporting system in accordance with the requirements of accounting legislation and the regulator of the market of financial transactions.

Last redaction: 13.12.23