All revenues and expenditures can be grouped into the following groups

Income and expenses of authorized activity, income and expenses to ensure that authorized activities, the creation of reserves, unanticipated revenue and expenses. The first group includes revenues and expenses directly related to the activities stipulated by the Law "On Banks and Banking" (statutory activities): Interest, commissions, trading and others. The second group includes income and expenses, which ensure the functioning of the bank's administrative costs, operating costs, labor costs, etc. The third group includes the cost of provisioning. The peculiarity of these costs is that it - not cash costs. Creation of reserves indicates that the bank recognizes the asset quality deterioration or an increased risk of operations, their negative impact on financial results. Provisions are formed to cover loan losses, losses from depreciation of securities and for doubtful accounts, which is defined in the given reporting period. Revenues and expenses are unpredictable, if they have the following characteristics: arising in case of emergencies and are rare - Income (loss) is determined solely on the fact of the events, are not repeated in substance (for example, arose from changes in accounting rules and asset liabilities) are not subject to control and can not be taken into account when evaluating the financial condition of the bank. In determining the income and expenditure is the main principle of accrual and compliance. Accounts eighth grade, designed to reflect the operations of management accounting. It should be noted that in Ukraine, until recently, management accounting has not acquired such importance in the international practice, where it is used as an essential tool for cost management of banks. Domestic commercial banks in light of the new accounting concepts to develop the methodology and techniques of management accounting. Ninth grade is designed to display off-balance sheet transactions (Table 1.16). All accounts of this class can be divided into three groups: 1) the assets and liabilities of the bank, which may arise in future periods, and for which the bank is at risk, 2) documents and valuables, and 3) accounts for transactions on privatization. Topic: The role of accounting in the management of the bank, its types and destination