Banking audit. Audit of income of a credit institution (the most important)

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Banking audit. Audit of income of a credit institution (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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47. Audit of income of a credit institution

The bank's income is classified according to the accounts of the 2nd order of account 701 "Income".

For tax purposes, income is divided into 2 groups.

I. Income taken into account when calculating the taxable base for income tax.

In Russia, these incomes are recorded at the time of payment, i.e., the cash method of accounting is used.

This group includes: interest received; income from operations with securities; income from operations with foreign currency; income received from the participation of the bank in the authorized capital of other enterprises and banks; income received from bank organizations (income from the activities of banking educational institutions, from other organizations); other income (from the provision of consulting, information and other services by the bank, the commission received on collection operations, excess material assets and cash on hand, the recovery amount of reserves for possible losses on loans and the reserve for depreciation of securities).

II. Income attributable to the financial performance of the bank.

This group includes: dividends and interest on shares; positive exchange rate difference on operations with foreign currency; income received from the sale of fixed assets and other property owned by the bank; fines, penalties, forfeits received.

Author: Shevchuk D.A.

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