Банковият кредит като обект на счетоводно отчитане
Bank Credit as an Object of Accounting

Summary/Abstract: Credit activity carried out by commercial banks is the main source of incomes in the form of interest rates, taxes, commissions, etc., which bank enterprises realize. When realizing such types of operations bank enterprises should have in mind a number of circumstances, as, for instance, the adequacy of the capital basis, exposure to risks, etc. To be able to perform such a complex evaluation of credit activity it is necessary for the banks to possess an information product which is actual, analytical and reliable. Providing an information product with such features is possible via the system of current and periodical accounting processes realized in banks. For achieving this goal a necessity emerges for a deepening characterization of credits provided by the commercial banks, as an object of accounting. The aim of the work presented is to characterize bank credits as an object of accounting, via which the quality of the accounting information product will increase and, on this basis, its usefulness regarding decision making by various users of accounting information.

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