A result of studying the module student must:
- know the basic steps of accounting in banks, accounting rules and reflect the assets, liabilities and equity in the financial statements of banks, method of preparation of financial statements.
- be able to reflect in financial accounting basic operations of banks, revenues, expenses and financial results of their work.

prerequisite: "Accounting I (general theory)."
-co-requisite: " Accounting in budgetary institutions", “Audit”

Subject, nature and value of the accounting system in banks. The system of accounts in banks. Banking records. Accounting for equity. Revenue, expenses and financial results of banks. Accounting for cash transactions. Accounting for payments. Accounting for deposit transactions. Accounting credit operations. Accounting for currency transactions. Accounting for securities transactions. Accounting for internal operations. Accounting for lease transactions. Statements.

1. Волкова І. А. Бухгалтерський облік у банках: навч. посібник / І. А. Волкова, О.Ю Калініна 2-ге вид.– К.: Центр учбової літератури, 2011. – 520 с.
2. Кіндрацька Л. М. Бухгалтерський облік в банках: підручник - 5-те вид., допов. і перероб.— К.: КНЕУ, 2010. – 529с.
3. Облік у банках: підручник / О.Г. Коренєва, Н.Г. Маслак, Н.Г. Слав’янська, Т.Г. Савченко. – Суми: Університетська книга, 2015.- 668с.
4. Подольчак Н.І. Облік у банках: навч. посібник / Н.І. Подольчак, Н.Ю. Подольчак, А.Г.Загородній, А.І. Ясінська. – Львів: Видавництво НУ “ЛП”, 2013.- 344с.

Current control (30%): tests, case studies, oral examination.
- Final control (70%): semester control (written and oral component)