Accounting and operating machines at banks. Textbook

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Uploaded: 02.08.2011
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Textbook prepared in accordance with the educational discipline "Accounting and operating machinery in banks" in 1998 Nemchinov Professor VK It was published by the publishing house units in 1998 and until recently was used in the educational process of the All-Russian Correspondence Financial and Economic Institute.
The PDF file is presented material transferred by the author to the publisher. Material benefits different orientation on information technology bankovkie. It is well illustrated and may be used by persons wishing to deepen their theoretical knowledge, learn the methodology of accounting and operational work in the Russian banks and acquire practical skills.

TABLE OF CONTENTS
TABLE OF CONTENTS 4
INTRODUCTION 6
1. BASIS OF ACCOUNTING operational work and its computerization Bank of Russia 8
1.1 The Russian banking system and banking operations 8
1.2 SURGICAL TECHNIQUE IN BANKS 13
1.3 ACCOUNTING IN BANKS 15
1.4 ACCOUNTING COMPUTERIZATION operational work of the bank 19
1.5 REQUIREMENTS FOR BANK COMPUTER SYSTEMS 21
1.6 development companies COMPUTERIZATION OF ACCOUNTING OPERATIONS OF THE BANK 22
1.7 TECHNICAL COMPONENTS ACCOUNTING operational components ABS 25
1.8 ACCOUNTING SOFTWARE COMPONENTS operational components ABS 28
1.9 COMPONENTS OF ACCOUNTING INFORMATION OPERATING COMPONENT ABS 33
2. The primary analytical and synthetic accounting in commercial banks 39
2.1 The primary accounting documents and primary accounting 39
2.2 The accounting records 45
2.3 of Accounts 46
2.4 CHART OF ACCOUNTS 50
2.5 personal accounts 54
2.6 ACCOUNTING POLICY 61
2.7 synthetic account 68
3. FORMATION AND ACCOUNTING bank's authorized capital 72
3.1 SHARE CAPITAL BANK AND GENERAL FORMATION 72
3.2 The authorized capital formation MUTUAL BANK AND ACCOUNTING 74
3.3 FORMATION OF THE AUTHORIZED CAPITAL STOCK OF THE BANK AND ACCOUNTING 75
4. ACCOUNTING tangible and intangible assets of the Bank 83
4.1 Definition, classification and measurement of tangible and intangible assets. 83
4.2 Asset Accounting 88
4.3 Features of intangible assets 96
4.4 Features of the account of low value items 96
5. Organization and Accounting for non-cash payments. 99
5.1 The general notion of non-cash payments 99
5.2 SUMMARY OF SIGNIFICANT NON-CASH PAYMENTS 100
5.3 Form of cashless settlement 103
5.4 CALCULATIONS Money Order 105
5.5 CALCULATIONS payment requests-orders 112
5.6 CALCULATION OF CHEQUES 114
5.7 letters of credit issued 117
5.8 Calculation with the Bills 121
5.9 Calculations with plastic cards 122
5.10 interbank settlement 130
5.11 PAYMENTS BY PRIMARY AND RESPONSE SPEED through the system RCC 132
5.12 electronic interbank settlement system 136
5.13 Clearing 145
6. CREDIT TRANSACTIONS OF BANKS AND ACCOUNTING 150
6.1 SIGNIFICANT bank lending. 150
1. IMPLEMENTATION OF OPERATIONS IN BANK LENDING. 151
6.2 providing the borrower with a loan application 153
6.3 Review by the Bank loan application and analysis; 155
6.4 The registration of documents on issuing loans and the release of 156
6.5 ACCOUNTING AND CONTROL OVER EXECUTION OF CREDIT TRANSACTION. 159
7. SECURITIES AND ACCOUNTING 173
7.1 SECURITIES commercial banks. 173
7.2 HANDLING state short-term zero-coupon bonds and their account 180
7.3 The initial placement of T-bills at auctions. 184
7.4 HANDLING T-bills in the secondary market. 188
7.5 REPAYMENT GKO 191
7.6 CASH SETTLEMENT OF OPERATIONS AND ACCOUNTING T-bills. 193
7.7 FEATURES account for transactions with federal loan bonds. 200
7.8 account for transactions with deposit and savings certificates 202
7.9 BANKING with bills and their account 206
8. REPORTING OF COMMERCIAL BANK 218
8.1 TYPES OF STATEMENTS OF COMMERCIAL BANK 218
8.2 The content, structure and order of drafting the main forms of reporting. 223
References 248
APPENDIX 1254

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