engleski

Accounting Aspect of Banking Product

The bank's product is the result of phase of collection and phase of allocation of resources. The phase of fundraising is autonomous, that is, it depends on the demand for loans. The redistribution phase depends primarily of the collection phase, but also of the central bank's monetary policy, which can immobilize larger or smaller portion of collected funds by it's instruments. In this paper the accounting aspect of bank's products is identified. Starting from the banking business characteristics, the banking product, as specific in relation to the other activities’' products, has been defined. In the context of such aspect the accounting analysis of banking product's elements and expression of it in balance sheet approach has been done

nk product; accounting approach; accounitng analysis

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