Banking accountancy of transaction titles operations

Troaca, Victor (2008): Banking accountancy of transaction titles operations.

Abstract

In a banking society's activity those operations made with titles are frequent and among them the operations with transaction titles takes a very important place. The specific of transaction titles operations consist in the fact that thhey are bought to be tranzactioned in the shortest timne possible, on a liquid market, at an accessible price for the third ones. So these transaction tiles operations are made by banking societies with the aim to obtain a favourable difference between the purchase price and the selling price with effects on the efficiency and on the financial results obtainned from these operations. The specific of these operations is reflected also in the modality of making evident in accountancy of these operations.

• Item Type: MPRA Paper
• Language: English
• Keywords: banking societies/ transaction titles/ contability
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; G - Financial Economics > G2 - Financial Institutions and Services > G20 - General

References

1.Troacă V., Contabilitate bancară, Editura „Universitaria” Craiova, 2008.

2. * * * Accountancy regulations in accordance with European directives applicable to credit institutions approved by Order no.5/22.12.2005 of the governor of the National Bank of Romania, modified and completed by Order of the National Bank of Romania no.24/21.12.