Organization of Lending Under Government Programs: Theory and Accounting Practice

Synopsis

This essay delves into the theoretical foundations and practical accounting aspects of organizing lending activities within the framework of government programs. It explores the essence and significance of state support for lending, particularly in the context of banking system instability, examining various types of government-backed loans and their characteristics. A specific analysis of the agricultural producer lending market in contemporary conditions is provided. Furthermore, the essay details the accounting procedures for the issuance and repayment of loans, using the 'Mortgage for Families with Children' product at PJSC Sovcombank as a case study. This includes a thorough explanation of the loan's characteristics and the corresponding accounting entries. This book is tailored for finance professors and students, offering valuable insights into the intersection of government policy, lending practices, and financial accounting.