Features of account of credit operations of bank

Abstract

In the thesis, the authors described the peculiarities of accounting for credit operations of banks, since at the present stage of development of the economic sphere of Ukraine, loans have become one of the main sources of profit for banks. In the process of granting a loan a clear procedure is noted. It is planned that accounting of bank lending operations is not template and different banks are conducted in different ways, as each banking institution independently develops and maintains accounting policy within the limits of the current legislation.