This separation is due to the following factors

- To manage the bank would like more information than what is required for external users - often inside information for your convenience should be given in another context - often in order to optimize the tax information provided to external users, do not adequately reflect the actual activities of the bank. In principle source of information for management and financial are the same primary documents that reflect the operational and business activities of the bank. By this we can say that the managerial and financial accounting activities of the bank to reflect the different points of view. To more formally define their essence and purpose, as well as from each other, make up a table, where each reflects the specificity (Appendix A). Now consider each component vdoskrnalennya bank account. Financial accounting. It is divided into three components: - Analytical Accounting - maintenance of accounts, journal entries and perform account balances and turns on them based on primary documents - synthetic accounting - maintaining the balance of accounts in accordance with the Chart of Accounts of the Central Bank, account balances and turns on him based on personal accounts, that is, analytical accounting information. - Calculation of reported indicators - standards, transcripts, the amounts of cash symbol and income and expenditure, etc. on the basis of analytical and synthetic accounting, as well as directly to original documents. Results of Financial Accounting: - Mandatory reporting for NBU (the relevant forms, report on liquidity, etc.) - reporting to tax authorities, such as calculating the residual value of fixed assets, payroll, income tax - a report to clients such as bank statements - External Financial statements, in particular the bank's balance sheet, income statement, statement of cash flows. Category: Controlling Improvement | Tags: information