title: ÐÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ Ð¸ ÑÑÐµÑ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð² ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¼ Ð±Ð°Ð½ÐºÐµ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ°Ð½Ðº ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²ÑÐºÐ¸Ð¹Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Organization and accounting of credit operations in a commercial bank (on the example of PJSC Â«Bank AleksandrovskyÂ»)
Creators: name: ÐÑÐ±Ð¸Ð½Ð°, ÐÐ°Ð»ÐµÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð±Ð°Ð½Ðº
ÐºÑÐµÐ´Ð¸Ñ
ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
ÑÑÐµÑ
ÐºÐ»Ð¸ÐµÐ½ÑÑ
Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ
bank
loan
development
efficiency
accounting
clients
activities

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ ÑÑÐµÑÐ° ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð² ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¼ Ð±Ð°Ð½ÐºÐµ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ°Ð½Ðº ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²ÑÐºÐ¸Ð¹Â»). ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 
1. Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð¿Ð¾Ð½ÑÑÐ¸Ð¹, Ð²Ð¸Ð´Ð¾Ð² Ð¸ ÑÑÐ½ÐºÑÐ¸Ð¹ ÐºÑÐµÐ´Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ;
2. Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÐµÐ»ÐµÐ¹ Ð¸ Ð·Ð°Ð´Ð°Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹;
3. ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½Ð¾-Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾Ð³Ð¾ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹;
4. Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð¾Ð±Ð¾ÑÐ¾ÑÐ° ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð² ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¼ Ð±Ð°Ð½ÐºÐµ;
5. Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð¹ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ¸ ÐÐÐ Â«ÐÐ°Ð½Ðº ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²ÑÐºÐ¸Ð¹Â»;
6. Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÐ°Ð½Ðº ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²ÑÐºÐ¸Ð¹Â»; 
7. Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ ÑÑÐµÑÐ° ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð² ÐÐÐ Â«ÐÐ°Ð½Ðº ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²ÑÐºÐ¸Ð¹Â»;
8. ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ ÑÑÑÑÐºÑÑÑÑ Ð¸ Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐ¸ ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð¿Ð¾ÑÑÑÐµÐ»Ñ ÐÐÐ Â«ÐÐ°Ð½Ðº ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²ÑÐºÐ¸Ð¹;
9. Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÐ°Ð½Ðº ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²ÑÐºÐ¸Ð¹Â».
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ ÐÐÐ Â«ÐÐ°Ð½Ðº ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²ÑÐºÐ¸Ð¹Â», Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð° Ð¿Ð¾ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ ÑÑÐµÑÑ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹. ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð¸Ð·Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ, Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑÐ¸Ðµ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾, ÐºÐ°ÐºÐ¸Ð¼ Ð¾Ð±ÑÐ°Ð·Ð¾Ð¼ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ Ð¸ ÑÑÐµÑ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð° ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð±Ð°Ð½ÐºÐ¾Ð²ÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. ÐÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»Ð¸ÑÑ Ð¼ÐµÑÐ¾Ð´Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, ÑÐ¸Ð½ÑÐµÐ·Ð°, ÑÑÐ°ÑÐ¸ÑÑÐ¸ÐºÐ¸. 
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÐ¸ÑÑÐµÐ¼Ð° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ ÑÑÐµÑÐ° ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾Ð¿ÐµÑÐ°ÑÐ¸Ð¹ Ð² ÐÐÐ Â«ÐÐ°Ð½Ðº ÐÐ»ÐµÐºÑÐ°Ð½Ð´ÑÐ¾Ð²ÑÐºÐ¸Ð¹Â», Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½ÑÐµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÑÑÑÐ°Ð½ÐµÐ½Ð¸Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð¿Ð¾ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÐ¼Ð¾Ð¼Ñ Ð²Ð¾Ð¿ÑÐ¾ÑÑ Ð´Ð»Ñ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½Ð¾Ð³Ð¾ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð±Ð°Ð½ÐºÐ¾Ð²ÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸.
description: This work is devoted to the study of the features of the organization and accounting of credit operations in a commercial bank (for example, PJSC Â«Bank AleksandrovskyÂ»). Tasks that were solved during the study:
1. the study of the basic concepts, types and functions of lending;
 2. analysis of the main goals and objectives of accounting for credit operations;
 3. consideration of the legislative and regulatory regulation of credit operations accounting;
 4. determination of the features of the document flow of credit operations in a commercial bank;
 5. presentation of the organizational and managerial characteristics of PJSC Â«Bank AleksandrovskyÂ»;
 6. study of the economic characteristics of the activities of PJSC Â«Bank AleksandrovskyÂ»;
 7. analysis of the organization and accounting of credit operations in PJSC Â«Bank AleksandrovskyÂ»;
 8. consideration of the structure and dynamics of the loan portfolio of PJSC Â«Bank AleksandrovskyÂ»;
 9. submission of recommendations for improving lending activities of PJSC Â«Bank AleksandrovskyÂ».
The work was carried out on the basis of PJSC Â«Bank AleksandrovskyÂ», where a significant part of the material on the organization and accounting of credit operations was collected. Calculations were made that clearly demonstrate how the organization and accounting of credit operations affect the development of a banking organization. For research methods of analysis, synthesis, statistics were used.
 As a result, the system of organization and accounting of credit operations in PJSC Â«Bank AleksandrovskyÂ» was analyzed, and effective recommendations were developed to eliminate problems on this issue to ensure the integrated development of a banking organization.