Use of theoretical aspects of accounting in the course of identification and disclosure of crimes of economic directions committed by banks when organizing works with the contributions of citizens
At present, the development of the Russian Federation is characterized by the presence of a high level of economic crime. In these conditions, methodological support for the process of identifying and investigating economic crimes committed by banks in the process of raising money in deposits from citizens can provide substantial assistance. One of the components of this methodological support should be a section on how to use data and accounting documents in credit organizations. The article has developed and given as an example the theoretical part of this section, which includes a sequential consideration of regulatory legal issues and the organization of banks' activities in attracting citizens' money into deposits, as well as the procedure for organizing and maintaining accounting for citizen deposits. It is concluded that this example can serve as a model for the development of methodological recommendations on the use of accounting knowledge in identifying crimes of an economic nature in the banking sector when maintaining «off-balance» depositors. Based on the structure and sequence of presentation of the material, the visual presentation of certain provisions in the form of figures and tables relating to accounting in banks when working with investors, materials can be developed in other areas of accounting in credit organizations regarding the work of banks with securities, lending to legal entities, carrying out conversion operations, that is, in those areas of work of banks.