Uchet I Operatsionnaya Tekhnika V Banke

Bankovskaya sistema - sovokupnost' razlichnykh vidov natsional'nykh bankov i kreditnykh uchrezhdeniy, deystvuyushchikh v ramkakh obshchego denezhno-kreditnogo mekhanizma. Deyatel'nost' lyuboy organizatsii podrazumevaet kontakt s bankom ot otkrytiya raschetnogo scheta do provedeniya raschetno-kassovogo obsluzhivaniya. Cherez kreditnye organizatsii osushchestvlyayutsya raschety s partnerami, predostavlyayutsya kreditnye resursy, sovershayutsya raznoobraznye sdelki i operatsii, chto privodit k formirovaniyu i nakopleniyu opredelennoy ekonomicheskoy informatsii, kotoraya nakhodit otrazhenie v bukhgalterskom uchete i uchetnoy politike banka. Teoreticheskie polozheniya i prakticheskie rekomendatsii uchebnogo posobiya posvyashcheny voprosam organizatsii bukhgalterskogo ucheta i operatsionnoy tekhnike v bankovskoy sisteme. Materialy uchebnogo posobiya predstavlyayut interes dlya professorsko-prepodavatel'skogo sostava, spetsialistov v oblasti ekonomiki, bankovskoy deyatel'nosti, prakticheskikh bukhgalterov, a takzhe predstaviteley organov gosudarstvennoy vlasti v regionakh.