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The Identification And Reflection In Accounting Of The Pluses And Minuses Within A Credit Institution

Author

Listed:
  • Diana Elena BRÎNZÃ

    (Faculty of Economics and Law, University of Pitesti, Romania)

Abstract
:The cashier is the oldest banking activity and is present in almost all commercial banks, which created the picture that a banking society is first of all a cashier. This activity is a form of cash flow which passes from one customer to another through bank cashier. At the same time, cash is stored in the credit institution, used coins and banknotes are taken out and replaced by new ones whose authenticity is verified and are re-entered into circulation.

Suggested Citation

  • Diana Elena BRÎNZÃ, 2022. "The Identification And Reflection In Accounting Of The Pluses And Minuses Within A Credit Institution," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 21(2), pages 33-38.
    • Handle: RePEc:pts:journl:y:2022:i:2:p:33-38
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    More about this item

    Keywords

    Credit institution; Circulation pay office; Cash in hand; Cash over; Cash short.;
    All these keywords.

    JEL classification:

    • G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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