Abstract : Banking and insurance

\n\n each items news report in commercialised cashboxs ar divided into quartet groups:\n1) Commercial vehicles and their perspective (fixed and current );\n2 ) resources (sources of education) scotchal resources ;\n3) The responsibilities of the beach ( statutory activities - the implementation of work);\n4) terra firmament of statutory activities .\nBy frugal resources of commercial buzzwords accept:\n- bullion ;\n- existent as rafts ;\n- Receivables ( the loans );\n- Divert silver.\neach of these groups has a peculiar(prenominal) composition tools .\n thereof , the funds be:\n- Cash in the Bank - Cash in a bullion ( the currency) and currency in outside countries (U.S. dollar , German mark , and so on);\n- bills on pressman accounts held in the field of study Bank and early(a) bounds on the Rights of letter writer relationships in local anesthetic currency or currencies of foreign countries, intrusts in countries or situates in foreign countries ;\n - funds invested in securities (stocks, bonds, notes ,\nobligations of the state treasury , certificates , etcetera)\n- cash for zervnomu the NBU .\nThe foster kin of commercial brim assets constitute palpable assets (property) , that is:\n- Fixed assets - items that take a shit a hanker life - to a greater extent than one year. To reimbursement of the speak to of their monthly entrust includes derogation ( amortization ) to include the sum total in its spending. disparagement Norms set by the state , they atomic number 18 the same for all(a) companies and institutions;\n- Intangible assets - the order of the right to map land, water, buildings , facilities, licenses, patents, marketing services , softwargon , etc. YiIhnya cost is reimbursed as parts be included in the cost of the brink through depreciation , the rules which are set by the fix itself;\n- And low-value items ( IBE );\n- Ho holdhold materials - costless parts, paper , stationery, authority suppli es , paint , etc. , are written off are included in the cost of the bank to the extent of use in the marrow of the actual cost of their acquisition.\nFurther, a thirdly group of economic resources is accounts due , that substance that his guilty bank borrowers. These centers are unremarkably considerable touch in the economic resources of the bank and picture the step of loans inclined . Having payable master receipt of funds in bank revenue and profit. Debitorskka receivable refers to the concept of value, samozrostaye because the loans ( loans) and returned to the borrower repaid with interest. Loans are divided into:\n- short-run and long-term loans issued to customers;\n- Interbank loans to separate banks;\n- Consumer credit issued to individuals;\n- separate loans.\nAlso in debitorsbkoyi debt may be present amount given on account of , or the amount of these advances, overpayments or erroneously debited NBU.\nanother(prenominal) group of bank funds in spite of appearance its fixed assets is to skylark funds , that amount has already been employ in the solve of income tax on profits, the amounts generated economic inducement funds and more. They garner during the reporting outcome and subsequently apply in the unhurriedness of retained pelf ( after a year ).\n solely of the above funds represent assets of the bank .\nAs note at the counterbalance of this paper , the second group of objects accounting for a commercial bank is a bank resources , which are the source of its groundwork of economic resources . Resources are divided into deuce types:\n- Own resources;\n- tortuous resources.