Snigyrska L. The accounting and analysis of incomes and expenses of a commercial bank

Accounting process in bank activity. Improving the methods of accounting and analysis of receipts and expenditures in a bank. Dialectical method (system approach, monitoring, analysis and synthesis, generalization and comparison). The meanings of the notions "internal accounting", "managerial accounting" and "controlling" have been specified. The method of internal accounting in a bank has been suggested. The method of planning and analysis of receipts and expenditures in a bank has been improved. The analysis of the break-even area of the bank's products formation and realisation has been separated from the analysis of the break-even area of the bank's overall activity and the basis for this separation has been substantiated.. Recommendations as to managerial accounting organization, planning and analysis of receipts and expenditures in a bank have been put into practice. The National Bank of Ukraine, commercial banks.