Petrakovska O. Accounting, analysis and auditing of financial rezults of the banks activity

The dissertation is devoted to research in accounting, auditing and economic analysis of financial results of bank activity. The dissertation defines the main point of a bank's financial results and enriches classification features for bank's profit components identity (revenue and expenses) to be well-defined in accounting system for objective analysis. Based on the analysis of legal and normative basis and topical information of scientific professional editions there was defined the content of financial procedures, management accounting and subsystem of tax calculation in formation of bank financial results; the methodological positions of revenue and expenses accounting were generalized; worked up the proposals for improvement of accounts' classification, class 6 " Revenues "and class 7 "Expenses" of the plan of accounts for Ukrainian banks; clarified and dept positions of bank accounting policy for methods, procedures and practices in accounting of revenues and expenses; presented approaches to the content of the accounting policies of the Bank's management accounting; clarified the content of financial results analysis stages; systemized the procedures of financial results analysis of the bank according to the subsystem data of financial management accounting and tax calculation; cleared up the peculiarities of auditing the financial results of bank activity; worked out the proposals for improvement of a program for internal auditing the financial results of bank activity.