CONTABILITATEA SI CONTROLUL INTERN AL ACTIVELOR PATRIMONIALE IN CADRUL BCR

                                   CUPRINS
                                           Pag.
                             Introducere
                                         2         Cap.I
      ORGANIZAREA CONTABILITĂŢII ACTIVELOR
                                   PATRIMONIALE    ÎN CADRUL SOCIETĂŢII
                BANCARE      BCR
                            1.1.Delimitări şi structuri privind activele
bancare                               3
                            1.2. Evaluarea activelor bancare
                                                                      12
                                   1.2.1. Evaluarea disponibilităţilor
băneşti                                     12
                                   1.2.2. Evaluarea titlurilor
                                                12
                                   1.2.3. Evaluarea titlurilor de plasament
                                       13
                                   1.2.4. Evaluarea titlurilor de
investiţii                                          14
                                   1.2.5. Evaluarea imobilizărilor
                                           15
                                   1.2.6. Evaluarea altor active
                                             17
             1.3. Tratamente contabile
                                           18
                                            1.4.Reflectarea în
             contabilitatea băncii a activelor
             20
                      1.4.1 Contabilitatea mijloacelor bănesti
                                    20
                                    1.4.2. Contabilitatea   imobilizărilor
                                          26
                              1.4.3 Contabilitatea plasamentelor bancare
                                  29                Cap. II          STUDIU
      DE  CAZ PRIVIND PLASAMENTUL  BANCAR
                      2.1. Etapele derulării activităţii de creditare şi
             documentele              32
                             necesare
                     2.2. Garantarea creditelor
                                                     36
                             2.3. Rambursarea creditelor şi venitul
plasamentului                         38
                             2.4.Controlul financiar intern al
plasamentului                                   40
      Concluzii
                                                      42
     Bibliografie
                                                    44