ДЕПОЗИТНІ І КРЕДИТНІ ОПЕРАЦІЙ БАНКІВСЬКОЇ УСТАНОВИ В УМОВАХ НАДЗВИЧАЙНОГО СТАНУ: ОРГАНІЗАЦІЯ І МЕТОДИКА ОБЛІКУ, АНАЛІЗУ, АУДИТУ

Abstract

The article adapts the organization and methodology of accounting, analysis, and auditing of deposit and credit operations of a banking institution to the conditions of a state of emergency: It is established that the organization of accounting, analysis, and auditing of a banking institution must ensure the possibility of collecting, measuring, registering, accumulating, processing, summarizing the necessary information to assess the volume of deposits and loans, related income and expenses, as well as the profitability and efficiency of active and passive operations. It is shown that the purpose of the analysis and audit of deposit and credit operations of a banking institution is to assess the effectiveness of a complex system of accounting and internal control, the profitability of certain types of deposits and loans, customers, banking products, etc., which ensures the financial stability of the bank, optimization of interest income and expenses, etc. A state of emergency is a special legal regime that can be temporarily introduced in Ukraine or in some of its localities in the event of emergency situations of man-made or natural nature not lower than the national level. The purpose of its introduction is to eliminate the threat and eliminate especially severe man-made or natural emergencies as soon as possible, normalize the situation, restore law and order in the event of attempts to seize state power or change the constitutional order through violence. On the basis of a critical assessment of the current regulatory acts, it was established that in a state of emergency, the head of a banking institution must take measures to ensure proper protection and preservation of assets, seals, stamps of the bank, other valuables, accounting information on bank operations, primary documents and accounting registers, etc. On the day preceding the introduction of the state of emergency, the balances of synthetic and analytical accounting accounts are recorded. During the validity of the specified period, accounting can be carried out both in an automated form and in manual mode. After the end of the state of emergency, the banking institution must resume accounting using computer technology.