Summing up, the following features of the chart of accounts

1. Multicurrency. Chart of Accounts provides multicurrency accounting operations. Foreign currency transactions are recorded on the same accounts as the transactions in hryvnias. The relationship between the operations in foreign and national currencies provide technical account: Account currency position by currency hryvnia equivalent positions. 2. Double-entry operations on off-balance sheet. 3. The Plan provides for a account management accounting. 4. Structural and logical connection of synthetic and analytical accounting. Analytical accounting is provided by means of analytical accounts. The discovery of any analytical accounts requires a mandatory parameter according to the National Bank of Ukraine. Additional information required for management of the bank, the bank can be determined independently. Topic: The role of accounting in the management of the bank, its types and destination