Record Administration Reserve System of commercial bank

TERRA ECONOMICUS, , Vol. 11 (no. 3.3),
p. 46-49

The article examines the management accounting Reserve commercial bank risk management. A classification of reserves created by commercial banks in Russia. Determined by their key characteristics. Describes the engineering accounting tools of management commercial bank. Technique of its application is the following: the initial statement (balance sheet) adjusted for losses resulting from the presence of the bank nonearning assets (active reserves) and the amount of profit received by the bank on the availability of free sources ( passive reserves). The amount of adjustment is determined based on bank interest rates and weighted average cost of capital. Application of the proposed balance sheet derivative instruments in the banking sector will improve the quality of management decisions in this area, primarily property management of a commercial bank, which has a positive impact on the development of the national economy as a whole.

Keywords: management accounting; accounting of bank property; net assets and net liabilities; accounting engineering; derived balance sheet; reserve system of bank

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Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606