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Accounting and Auditing in the National Bank Institutions

Major: Accounting and Taxation
Code of Subject: 7.071.02.E.33
Credits: 4
Department: Accounting and Analysis
Lecturer: Lemishovska Olesia Stepanivna
Semester: 2 семестр
Mode of Study: денна
Learning outcomes:
A result of studying the module student must:
- know: the order of accounting and audit methodology of the National Bank;
- be able to: apply their knowledge of the accounting operations of the National Bank, organize and implement specific procedures for the audit and draw up common audit report.
Required prior and related subjects:
-prerequisite: Accounting in banks, Аudit, Reporting banks
-co-requisite: Accounting Technology banking operations.
Summary of the subject:
Accounting organization at the National Bank. Accounting for internal economic activity at the National Bank. Accounting for emission-cash transactions at the National Bank. Accounting for credit and deposit operations at the National Bank. Accounting transactions in securities of own issue National Bank. Accounting operations of the National Bank foreign currency, monetary gold, precious metals and banking. Company audit at the National Bank. Audit Methodology at the National Bank.
Recommended Books:
1. Адамик Б.П. Центральний банк і грошово-кредитна політика: підручник. – 2-ге вид, доп. і перер. – К.: Кондор, 2011. – 416 с.
2. Дребот Н.П. Операції Національного банку України та їх облік: навч. посібник / Н.П. Дребот, Т.М.Бречко, О.М. Сарахман – К: УБС НБУ, 2007. – 391 с.
3. Косова Т.Д. Центральний банк і грошово-кредитна політика: навч. посібник / за ред. Косової Т.Д., Папаїки О.О. – К.: Центр учбової літератури, 2011. – 328с.
Assessment methods and criteria:
- Current control (40%): oral questioning, work in the practice, performance of control work;
- Final control (60%): test control