Ivanenko O. Accounting and analysis of active operations of credit unions

The actual questions of credit unions' active operations accounting and analysis development are studied. Necessity of introduction of the segregated accounts and sub-accounts for active operations by the types of allotted credits is grounded. The methods of reflection of agreements are offered in an account. Complex research of accounting methodic and statements of credit unions' active operations is carried out. The project of methodical recommendations for accounting organization in credit unions is developed. The ways of optimization of the specialized financial report, structure and maintenance of forms of current information of credit unions are offered. Based on the complex research of credit unions, the methodic of analysis of the effectiveness credit unions' active operations is offered. It describes the relationship between credit unions' scoring and their factor economic characteristics. The methodic of loan brief-case adjustment according lending ways, taking into account the duration of the loan, identifying most perspective directions and terms of lending, is designed. Consideration of these features will increase the income of credit unions and minimize risks of default for loans.