Theory and practice of accounting, analysis and audit of operations current accounts in the bank

Abstract

In the qualification work the issues of organization and methods of accounting, audit and analysis of operations on current accounts of the bank are revealed. The researcher developed recommendations for the separation of structural and functional components of the system of optimization of operations on the current account in the bank, developed a fragment of the schedule of documents, the components of the accounting policy in terms of cash are determined and a fragment of the working plan of accounts is proposed, the management accounting system is substantiated and proposed, the scheme is proposed and the algorithm of cash analysis for the enterprise is developed and a number of factors are generalized.