Abstract:
A bank is defined as an institution that mobilizes available funds, finances and lends to individuals and legal entities, organizes and makes settlements and payments within the national economy and in relations with other states, in order to obtain a profit. From here, we deduce a complex character of the role that the bank has in the economy, both from the point of view of the services it performs, and from the point of view of the relations in the geographical space. The banking financial system, which has as object the payment instruments and techniques, represents an important field of importance in the development of the economic and financial operations in the market economy. These economic operations are carried out with the help of the bank's benefits, the instruments with which the bank carries out its activity, at the same time being like a generation of the bank for its depositors. The attracted resources constitute the most active part in the bank's resources, practically, on their account, the bank can fulfill its function of investments in the economy. CZU 657.422.1:336.717.11(478); JEL: M41; DOI 10.5281/zenodo.6758109
Description:
BANARU, Marinela, MELNIC, Georgeta. Accounting of bank deposits = Contabilitatea operațiunilor cu depozitele bancare. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 358-363. ISBN 978-9975-155-87-8 (PDF).
