Methodology of improving the accounts receivable, according to two accounting levels in credit organizations

In this article the author considers the issues of reflecting the verification of correctness of accounting for a two-level accounts receivable, and its evaluation for further audit in a commercial bank. During the period of full merger of national and international standards in credit institutions, there occurred a change in the economic meaning of accounting information. The proposals for a consistent audit of accounts receivable will allow for a reliable assessment of the results achieved by the credit institution, as well as improvement of the quality of accounting data provided for this purpose.