Maksymenko A. Accounting and analysis of foreing currency transactions in commercial banks

Activity of banks in the currency market of Ukraine. Improvement of methodic of accounting and analysis of foreign currency transactions. Methods of dialectic knowledge, analysis, syntheses are used. Is justified specificity of activity of banks in the currency market; the place and role of the plan of accounts in a system of accounting is improved; the directions improvement of the account of foreign currency transactions in affiliates of bank are justified; the complex procedure of the analysis of a currency position of bank is offered; the recommendations, directional on improvement of classification, rate and structure of a currency position are offered. Results are used at improvement of methodic of accounting and analysis of foreign currency transactions in commercial banks. Activity of banks, educational process.