Improving the Accounting of Credit Transactions and its Internal Audit

Abstract

This article discusses the use of generally accepted accounting principles in the organization of credit accounting in banks, accounting by the double entry method; continuity; assessment of business transactions, assets and liabilities in monetary terms; accuracy; calculation; predictability (caution); predominance of content over form; comparability of indicators; neutrality of financial statements; profitability during the reporting period, the compliance of expenses with ; the actual valuation of assets and liabilities is widely covered.