ACCOUNTING ASPECTS OF BANKS’ LENDING ACTIVITIES
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Contents
INTRODUCTION 7
Chapter One. BANK LOANS AS AN OBJECT OF ACCOUNTING 9
1.1. Theoretical aspects of commercial banks’ lending operations 9
1.2. Bank loans as a financial asset 26
1.3. Bank loans as accounts receivable/payable 43
1.4. Bank loans as an object of off-balance-sheet accounting 55
Chapter Two. PROBLEMS IN ACCOUNTING THE COMMERCIAL BANKS’ LENDING OPERATIONS 65
2.1. The need for improving the commercial banks’ accounting system 65
2.2. Improving the accounting and reporting process related to approved bank loans 76
2.3. Improving the model of accounting for the granted loans by commercial banks and the collateral accepted 81
2.4. Guidelines for improving the model of accounting for revenue from bank loans 97
Chapter Three. PROBLEMS IN THE ACCOUNTING ANALYSIS OT COMMERCIAL BANKS’ LENDING OPERATIONS 107
3.1. The credit risk in commercial banks as an object of accounting analysis 107
3.2. The accounting policy and management of bank lending operations 118
3.3. Accounting as a source of information for the analysis of bank lending operations 133
3.4. Practical and applied aspects of the accounting analysis of the commercial banks’ lending activities 144
3.4.1. Guidelines for the accounting analysis of the commercial banks’ lending activities 144
3.4.2. Accounting analysis of the lending activities of DSK–EAD and UBB–AD commercial banks 161
CONCLUSION 167
REFERENCES 169
APPENDICES 177
Pages: 188
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