Home  Journals  International Accounting  11(143) - 2010 September

Some questions of registration of calculation transactions in credit organizations

Available online: 17 September 2010

Subject Heading: Credit organizations

JEL Classification: 

This article is devoted to the questions of principal directions of perfection of accounting calculation transactions in credit organizations, interrelation with the Positions of CB RF № 2 - P and 302 - P. Peculiarities of accounting in the conditions of concrete situations are examined with the help of special examples and corresponding conclusions are made.

Keywords: сlearings, payer, recipient, client, bank account, correspondent account

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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