Bukhgalterskiy uchet v banke imeet sushchestvennye osobennosti - i po kharakteru operatsiy, otrazhaemykh v uchete, i po organizatsii uchetnoy raboty, po forme i soderzhaniyu uchetnoy dokumentatsii i otchetnosti. Kvalifitsirovannoe reshenie konkretnykh professional'nykh zadach v kreditnykh organizatsiyakh trebuet glubokogo znaniya pravovykh, teoreticheskikh i organizatsionno-tekhnicheskikh osnov uchetnykh protsedur. Bez minimal'noy sistemy takikh znaniy nemyslim spetsialist lyubogo profilya i urovnya v bankovskom dele. Uchebnoe posobie soderzhit osnovnye polozheniya po organizatsii bukhgalterskogo ucheta v bankakh, tipovye bukhgalterskie provodki po operatsiyam, osushchestvlyaemym bankami, a tak zhe testy i zadachi dlya samostoyatel'noy raboty. Izuchenie posobiya budet sposobstvovat' priobreteniyu teoreticheskikh znaniy po voprosam ucheta osnovnykh bankovskikh operatsiy i prakticheskikh navykov po organizatsii uchetnoy raboty. Uchebnoe posobie mozhet byt' ispol'zovano studentami, obuchayushchimisya po finansovo-ekonomicheskim spetsial'nostyam, prepodavatelyami ekonomicheskikh vysshikh uchebnykh zavedeniy i spetsialistami kreditnykh uchrezhdeniy.