Hamkalo O. Accounting and analysis of mortgage lending in the banks of Ukraine

The thesis deals with the development of theoretical and practical provisions of organization and methods of accounting and analysis of mortgage lending in the Ukrainian banks. Definitions of essence of the concepts "mortgage lending system", "mortgage lending process", "mortgage lending procedures", "mortgage lending operations" have been clarified in order to establish correlation and subordination between them and singling out the objects of accounting and analysis. Classification of mortgage lending has been supplemented from the perspective of differentiation of components of this process. The stages of accounting process of mortgage lending have been highlighted and their mandatory components have been determined. The current method of accounting of mortgage lending operations has been studied, and recommendations for its improvement have been provided. Organization and methods of analysis of mortgage lending operations have been improved. The methods of analysis of creditworthiness of the borrower - business entity have been supplemented. A set of economic indicators and their calculation algorithm used for analyzing the efficiency of mortgage lending in the bank have been presented. To ensure comprehensiveness of the analysis, the necessity of detailing the notes to annual accounts of the bank has been justified. Benchmarking methods has been adapted to the practice of banking institutions.