The users of economic information

Internal users of information (bank shareholders of the Bank Board, the Board, the internal auditors of the bank, the bank's employees) - the purpose of planning, evaluating and monitoring the daily operations of the bank including the use of its resources, the responsible parties - external users of information ( National Bank of Ukraine, current and potential lenders and correspondent banks, current and potential clients (depositors) and others) - to assess the past and future performance of the bank. The accounting system includes a financial (accounting), managerial and tax accounting, based on a common information base, differing in form and frequency of data calculation. Accounting (financial) account provides a timely and complete reflection of all banking operations and to provide users with information about the status of assets and liabilities, financial results and changes to them. On the basis of accounting is compiled financial statements. Changes in financial accounting does not affect the tax records. Management accounting is to ensure the bank's management and its operational divisions of financial and nonfinancial information in a particular form of planning for evaluation, monitoring and management of their resources. Management accounting is the bank for internal information needs, based on the specifics and peculiarities of the structure and governance. Tax accounting is to accumulate data on gross income and gross expenditure in accordance with current legislation and is used for tax reporting, form, rule, order, and the deadline for submission is determined by the State Tax Administration. The responsibility for the organization of accounting and to ensure fixation of the facts of all banking transactions in the primary documents, deposited within the prescribed period of processed documents, ledgers and bank statements are the responsibility manager, who supervises the bank under the laws and founding documents all employees that perform accounting on accounting are subject to the chief accountant of the bank. Topic: Analysis of controlling