Managerial Accounting

Operational records - records of economic and business - the bank's operations in the form of transaction logs, and contracts, as well as planned and actual payments on them - accounting position - position calculation and accounting records, such as the current position of assets and liabilities, actual revenues and expenditures over a certain period, etc. based on the operating account, and in some cases and analytical accounting - financial planning - defining the planned values ​​for items and accounting records based on data from the operational and accounting position, such as the planned position of assets and liabilities, planned expenditures and revenues. - Financial analysis - calculation of the various factors and financial performance using results from the positional accounting and financial planning, for example, the calculation of the current and quick ratio, interest calculations GAP, ROI calculation, etc. [40]. By the results of management accounting include: - information on planned and actual revenues and expenditures and financial results as a whole in the bank and its subsidiaries in the reserve - the structure of assets and liabilities on the bank as a whole, as well as the balance of responsibility centers - data of customers, for example, the distribution of customers in terms of funds in their accounts, grouping customers by region and sector, the analysis of a specific customer - information about the branch network, including a comparative analysis of the branches; - information on the fulfillment of economic and business - operations. Also note that the management accounting position may facilitate the calculation of reported indicators for external financial reporting. Category: Controlling Excellence