Възможности за оптимизиране на счетоводното отчитане на платежните операции и инструменти в търговските банки
Opportunities for Optimization of Accounting of Payment Operations and Instruments in Commercial Banks

Summary/Abstract: In the scientific research the payments are analyzed, their distinctive features are outlined and a definition for them is given, incl. for accounting purposes. Their place in the payment system of the country and their scope has been determined. The research is limited to noncash payments, as current problems in their accounting treatment are highlighted and adequate solutions for them are argued. It is concluded that despite its inherent conservatism, the accounting of payment transactions and instruments needs to be optimized to increase the information capabilities in commercial banks.

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