Совершенствование учета и контроля кредитов и займов в организациях АПК Республики Беларусь

Abstract

Bank lending and lending from other organizations are main widespread ways to finance economical activity of business. The result of using lending resources in some degree depends on accounting system. Because of some law contradictions, there are problematic moments in the field of loan.s accounting. That is why we developed basic methods of accounting rates of lending. In addition, we designed special loan card and engineered software for efficacious accounting lending resources based on accounting program system «Gedymin».