Опис курсу

The discipline “Bank Operations and Their Accounting” is an elective discipline in the specialty “Finance, Banking, Insurance, and Stock Market” for the educational program “Finance, Customs, and Taxation,”
taught in the second semester for a total of 90 hours (3 credits according to the European Credit Transfer System, ECTS).

The course “Banking Operations and Their Accounting” is aimed at providing higher education students with theoretical knowledge and practical skills regarding the mechanism of banking operations and the provision of banking services, principles, studying specific aspects of accounting for banking operations and developing practical skills in accounting and reporting banking operations in accordance with current standards and internal regulations, and mastering methods of applying modern technologies for conducting banking operations in banks.

The purpose of studying the discipline “Bank Operations and Their Accounting” is to acquire theoretical knowledge and develop professional competencies regarding the mechanism of conducting banking operations and providing banking services, the principles, methods, and procedures of accounting and reporting specific to the banking sector, and mastering methods of applying modern technologies for conducting banking operations in banks.
The objectives of the discipline are:

• to acquire a conceptual and regulatory framework for banking activities, principles and classifications of banking operations;
• to develop a system of knowledge in the field of organization and technology of passive and active operations carried out by banks, provision of banking services, to promote the acquisition of practical skills in performing banking operations;
• studying specific aspects of accounting for banking operations and developing practical skills in accounting and reporting on banking operations in accordance with current standards and internal
  regulations;
• mastering the use of modern banking technologies for conducting banking operations in banks.