Role

Accounting is an important tool for managing the economy because it has great impact in checking implementation of the targets, the use of monetary funds, safeguard assets, consolidate and increase strengthen economic accounting regime.

Bank accounting as part of the accounting system of the economy, it is also to promote the role of the accountant general. However, starting from the characteristics of banking activities should be the role of other banks accounting for the role of the other branches.

• Provide integrated information management service of the economy: banking has close ties with the operation of the economy. All economic activity, finances are now reflected through accounts opened at banks. So some of the accounting records to reflect both the professional activities of the sector, both reflect the activities of other sectors of economy, finance, the volatility of materials and labor, money capital, income, expenses, profits ... since then the unit has sufficient information to make timely decisions, contribute to improving the quality and business performance vicious. On the other hand, the State management agencies in the fields of finance, accounting, statistics should also be provided banking information to develop targets, building financial management regime. As the concept reflects an accounting summing up the bank helped the Party and State activities grasp the situation of the economy, from which the set is the development direction of the economy in a realistic and correct .
• Protect safe asset: asset protection is a shared responsibility of any sector accounting, banking but have more important role for the safety of foreign assets of the banks themselves also to protect the State's assets, customer deposits at banks. Therefore, banks have accounting records, strictly control all asset classes in order to avoid the loss, shortage in terms of quantity and improve the efficiency of all the assets used in the process.
• Meet the requirements of leadership, direction and bank management: accounting is conducted on the basis of the operation of the business, such as cash transactions, credit, payment ... so data of accounting to reflect the results of the activities of each business unit as well as of the entire banking sector. Through this system data may indicate the results achieved as well as the existence of the operation, from which leaders use it as an effective tool for directing, operating, management banks treat effectively.

Thus, the large role of bank accounting is impossible to deny. Through its activities, helping banking transactions in the economy was conducted quickly, accurately and timely. The corresponding figures provided banking information are economic indicators important for directing the business operations of the bank as well as a basis for planning, implementing monetary policy national and haot entire outstanding directing of the economy, thereby contributing to improving the business performance of banks in particular and the economy in general.

The task of bank accounting

To give full play to their role, accounting Banks must perform the following tasks:

• Accounting banks to recognize, reflect accurately, fully and timely all economic transactions in the bank incurred on activities: operating funds, using capital and other banking services proper accounting ordinance of the State Statistical and accounting rules banks regime regulations. On this basis to safeguard the assets of the banks themselves, as well as the property of preservation of civil society at the bank.
• Accounting banks must classify transactions, aggregating data in accordance with accounting methods and in accordance with certain criteria in order to provide adequate information, the most accurate and timely to serve the only director, business leaders and execute banking macroeconomic policy of the State.
• Bank chief accountant to supervise the process of using assets (capital) in order to improve efficiency of assets through control before (pre-audit) the debtor business and professional sides of the table asset bank in each unit as well as the entire system. Thereby contributing to strengthening fiscal discipline, strengthen accounting regime of the banks and the economy.
• Accountant bank should be responsible for organizing well the general accounting and financial accounting separate races in each unit as well as the entire system. At the same time, banking transactions to organizations, serving customers a scientific, civilized, polite, helps customers understand the basic content of banking techniques and engineering in general accounting profession in particular, contribute to the implementation strategy of the bank customers.