Accounting in the banking system is a key element in ensuring the transparency, reliability, and efficiency of financial activities of credit institutions. In today's increasingly stringent financial reporting requirements, its role is significantly increasing, as it serves as the basis for management decision-making and control over the flow of bank resources. This article examines the specifics of accounting in commercial banks, as well as its legal and regulatory framework. Particular attention is paid to the specifics of recording banking transactions and their impact on the preparation of financial statements. Current approaches to accounting for banking transactions are analyzed, taking into account international financial reporting standards. The results of the study demonstrate the need for further improvement of accounting procedures to increase their transparency and comparability.

accounting, banking system, financial reporting, commercial banks, IFRS, banking operations, financial transparency.

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