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Bank Accounting 2012 Stoyanov

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Описание

Contents

Chapter One

Banking Accounting and Banking Activity Characteristics ,. 7

1. Banking Activity as Object of Accounting 7

2. Nature and Organization of Bank Accounting 10

Chapter Two

Accounting for Commercial Banks’ Equity 21

1. Basic Features of Reported Items 21

2. Accounting for Share Capital 24

3. Accounting for Reserves 26

4. Accounting for Profit 28

Chapter Three

Accounting for Borrowed Capital in Commercial Banks 31

2. Accounting for Obtained Term Deposits in Cash 32

3. Accounting for Borrowed Funds on Current and Other Accounts... 34

4. Accounting for Loans Obtained and Other Debts 37

Chapter Four

Accounting for Issue and Cash Transactions 41

1. Functions and Role of the Bulgarian National Bank

as a Central and Issuing Bank 41

2. Characteristics of Issue Transactions

as an Accounting Unit in Banks 43

3. Accounting for the Issue Transactions

in the Bulgarian National Bank 46

4. Accounting for the Movement of Cash Funds in Hand to the

Branches of the Bulgarian National Bank and Other Banks 53

5. Characteristics of Cash Transactions

as an Accounting Unit in Banks 56

6. Accounting for Cash Transactions in Bulgarian lev 58

7. Accounting for Foreign Currency Cash Transactions

in Banks 62

Chapter Five

Accounting for Financial Assets of Banks 68

1. Characteristics of Asset Banking Operations 68

2. Nature and Types of Financial Assets 69

3. Accounting for Financial Assets in Banks 21

Chapter Six

Accounting for Granted Loans 86

1. Brief Characteristics of Loan as an Accounting Unit 86

2. Accounting for Loans 88

3. Specific Provisions for Credit Risk and Provisions

(Impairment) for Credit Risk 91

Chapter Seven

Accounting for Payment Transactions in Banks 101

1. National Payment System 101

2. Forms of Non-Cash Payments 106

3. Rules and Procedures in the Implementation

of Non-Cash Payments 108

4. Accounting for Payments between Banks 111

5. Accounting for Local Transfers 115

6. Accounting for Cross-Border Transfers 148

Chapter Eight

Accounting for Bank Expenses 180

1. Substance and Classification 180

2. Accounting of Financial Expenses 182

3. Accounting for Operating Expenses by Cost Element 194

4. Accounting for Deferred Expenses 202

Chapter ninth

Accounting for Bank Revenues 208

1. Substance and Characteristics of Bank Revenues 208

2. Accounting for Financial Income 210

3. Accounting for Revenues from Sales and Other Income 226

4. Accounting for Deferred Income 228

Chapter Ten

Accounting for Bank Financial Result 234

1. Substance of Financial Result 234

2. Accounting for Current Year’s Profit and Loss 235

3. Transformation of the Accounting Profit

and Loss for Tax Purposes 236

4. Accounting for Deferred Tax 242

5. Distribution of Profit and Covering the Loss 245

Chapter Eleven

Financial Statements of Banks 251

1. Statutory Regulation and Scope of Financial Statements 251