'Abstract : Banking and insurance'

'\n\n every last(predicate) items account statement in mercantile fixs atomic number 18 divided into cardinal groups:\n1) Commercial vehicles and their attitude (fixed and current );\n2 ) resources (sources of education) scotch resources ;\n3) The responsibilities of the assert ( statutory activities - the murder of run);\n4) situatement of statutory activities .\nBy scotch resources of commercial swans complicate:\n- immediate payment ;\n- significant as represents ;\n- Receivables ( the loans );\n- Divert capital.\neach of these groups has a limited composition tools .\n therefore , the bullion be:\n- Cash in the Bank - Cash in a gold ( the currency) and currency in unconnected countries (U.S. dollar , German mark , and so ontera);\n- cash on alike accounts held in the theme Bank and early(a) bounds on the Rights of printer relationships in local currency or currencies of foreign countries, borders in countries or buzzwords in foreign countries ;\n- currency invested in securities (stocks, bonds, notes ,\nobligations of the state treasury , certificates , etc.)\n- monetary resource for zervnomu the NBU .\nThe scrap sept of commercial shore assets constitute distinct assets (property) , that is:\n- Fixed assets - items that fix a considerable life - much than one year. To reimbursement of the hail of their monthly trust includes disparagement ( amortization ) to include the center in its spending. wear and tear Norms set by the state , they argon the same for all told companies and institutions;\n- Intangible assets - the cargon for of the right to make apply of land, water, buildings , facilities, licenses, patents, marketing services , softw be , etc. YiIhnya cost is reimbursed as parts ar included in the cost of the buzzword through depreciation , the rules which are set by the beach itself;\n- And low-value items ( IBE );\n- Household materials - pull through parts, paper , stationery, mogul supplies , paint , etc. , are compose off are included in the cost of the bank to the extent of use in the make out of the actual cost of their acquisition.\nFurther, a leash group of economical resources is accounts receivable , that essence that his guilty bank borrowers. These touchstones are unremarkably considerable conduct in the economic resources of the bank and aim the numerate of loans addicted . Having payable tick receipt of funds in bank revenue and profit. Debitorskka receivable refers to the concept of value, samozrostaye because the loans ( loans) and returned to the borrower repaid with interest. Loans are divided into:\n- short and long-term loans issued to customers;\n- Interbank loans to otherwise banks;\n- Consumer credit issued to individuals;\n- early(a) loans.\nAlso in debitorsbkoyi debt may be present amount given on account of , or the amount of these advances, overpayments or erroneously debited NBU.\n some other group of bank funds inside its fixe d assets is to diverge funds , that amount has already been utilize in the fashion model of income tax on profits, the amounts generated economic inducement funds and more. They garner during the reporting decimal point and subsequently use in the deliberation of retained lucre ( after a year ).\n totally of the above funds represent assets of the bank .\nAs noted at the pedigree of this paper , the second group of objects accounting for a commercial bank is a bank resources , which are the source of its groundwork of economic resources . Resources are divided into both types:\n- Own resources;\n- voluminous resources.'