Zhigaylo G. Methodological fundamentals of accounting at the institutions of the National bank of Ukraine

Operations of National bank. Complex research of legal, theoretic-methodological, methodical and practical questions of accountancy operations, realized by founding of National bank; and also developing of basic directions for improvement of this operations. Methods: supervision, comparison, analysis and synthesis. Actual improvement problems of accountancy, financial and administrative reporting in founding of National bank were considered. Generalized the results and outlined superiorities of reformed accountancy system, disclosed the existing problems of application the accounting instruments. It was conducted generalization of calculation methods for National bank financial instruments, procedures of financial and administrative reporting forming and offered to improve them, taking into account international standards of financial reporting and Directive of European Union. The recommendations concerning improvement of bank legislation, methodics of banking operations accounting and reporting procedures were inculcated. National bank of Ukraine, educational process.