Kyiv National Economic University named after Vadym Hetman

Digital accounting in banks

The educational discipline "Digital accounting in banks" is a set 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 based on the application of digital technologies in order to form 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", " Financial accounting of assets", "Financial accounting of liabilities", "Enterprise taxation system". 
The purpose of studying the educational discipline: formation of students' skills to understand and identify the bank's business transactions, properly display them in the accounting system and subsequently systematize them in reporting using appropriate software.
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 comprehensive income, the formation of various types of accounting reports based on the use of digital technologies in accordance with the requirements of current legislation in banking and financial spheres.The educational discipline "Digital accounting in banks" is a set 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 based on the application of digital technologies in order to form 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", " Financial accounting of assets", "Financial accounting of liabilities", "Enterprise taxation system".
The purpose of studying the educational discipline: formation of students' skills to understand and identify the bank's business transactions, properly display them in the accounting system and subsequently systematize them in reporting using appropriate software.
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 comprehensive income, the formation of various types of accounting reports based on the use of digital technologies in accordance with the requirements of current legislation in banking and financial spheres.

Last redaction: 13.12.23