Accounting and audit in a commercial bank
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In an accessible form, issues of accounting, financial reporting, internal control and audit systems in commercial banks are set out.
Theoretical approaches in domestic and international accounting practice are revealed to the economic and information essence of cash transactions of commercial banks, bank lending, and foreign exchange operations. Classification models of these operations of banks in accordance with Russian standards and IFRS are given: algorithms for the main accounting accounting procedures are given in relation to the conditions for these operations (banking technologies) of commercial banks in accordance with the current regulatory framework. Contains control questions about the chapters and materials of test control of knowledge.
corresponds to the current Federal State Educational Standard for Higher Education of the New Generation.
For undergraduate students studying in a number of profiles of the direction "Economics": "Accounting, Analysis and Audit", "Finance and Credit", "World Economy", "Taxes and Taxation", as well as undergraduates, graduate students and graduate students. practicing accountants of credit organizations
Theoretical approaches in domestic and international accounting practice are revealed to the economic and information essence of cash transactions of commercial banks, bank lending, and foreign exchange operations. Classification models of these operations of banks in accordance with Russian standards and IFRS are given: algorithms for the main accounting accounting procedures are given in relation to the conditions for these operations (banking technologies) of commercial banks in accordance with the current regulatory framework. Contains control questions about the chapters and materials of test control of knowledge.
corresponds to the current Federal State Educational Standard for Higher Education of the New Generation.
For undergraduate students studying in a number of profiles of the direction "Economics": "Accounting, Analysis and Audit", "Finance and Credit", "World Economy", "Taxes and Taxation", as well as undergraduates, graduate students and graduate students. practicing accountants of credit organizations
Author:
Author:Kamasovskaya Svetlana Vasilievna, Zakharova Tatyana Vladimirovna, Popova Natalya Nikolaevna
Cover:
Cover:Hard
Category:
- Category:Business & Money
Paper:
Paper:white
Series:
Series: undergraduate
ISBN:
ISBN:978-5-406-06123-7
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