Статьи

DOI: https://doi.org/10.31713/ve2202621

Abstract

The article examines the theoretical and applied aspects of organizing income accounting in banks using JSC Universal Bank (Monobank) as a case study. The relevance of the research is determined by the rapid digitalization of the banking sector, the expansion of electronic document management, and the increasing role of automated accounting information systems in ensuring the accuracy and timeliness of financial information. The purpose of the study is to generalize the theoretical foundations and substantiate the practical principles of organizing bank income accounting under digital banking conditions. The study applies general scientific methods of analysis, synthesis, comparison, systematization, and generalization, as well as methods of dynamic analysis to evaluate changes in the bank's net operating income during 2019–2024. Particular attention is paid to the classification of bank income, the organization of document flow, the use of the working chart of accounts, accounting registers, accounting policy, and software support for accounting processes. The research demonstrates that effective income accounting in modern banks is based on a clear classification of income, electronic primary documentation, automated processing of accounting information, and a properly designed accounting policy. The dynamics of JSC Universal Bank's net operating income indicate stable growth throughout the study period, confirming the effectiveness of its digital business model and the increasing requirements for accounting organization and internal control. The findings also emphasize the importance of automated information systems for real-time processing, grouping, and monitoring of accounting data, particularly as transaction volumes continue to increase. The practical significance of the study lies in the possibility of applying the proposed approaches to improve the organization of income accounting, strengthen internal control, enhance the reliability of financial reporting, and support managerial decision-making in banking institutions operating in a digital environment. The obtained results may also serve as a methodological basis for further research on the digital transformation of accounting systems in the banking sector.

Author Biographies