Amelina O. Account and control of the operations bank with the bills of exchange at the system of managing by financial resources of commercial banks

The dissertation is devoted to the investigation of theoretical and methodological aspects of the improvement of the accounting and control of operations banks with the bills of exchange in accordance with the requirements of reformation of accounting. The dissertation work determine place and role of the operations with the bills of exchange at the system of managing by financial recourses of commercial banks. Classification of bills of exchange is improved in accordance with the informative necessities of estimation, account and control. Criterions and tendencies of the modeling of accounting, analysis and control of the operations with the bills of exchange in the conditions of using of electronic system of processing economic information are defined. The methods of depreciation of discount (bonuses) by the bills of exchange operations. The order of determination of fair value of bills of exchange is grounded. The complex method of internal control operations banks with the bills of exchange is developed in the conditions of automation of control procedures. The method of preliminary appraisal of the solvency of the payers on the bills of exchange and the method of the definition of the risks of the operations with the bills of exchange on this basis are proposed.