Improving the set of documents used in accounting between a bank and an enterprise

Abstract

This article examines the issues of improving the set of documents used in settlements between banks
and enterprises. The study analyzes the role of accounting documents in ensuring the accuracy, transparency, and
reliability of financial transactions. Using the document analysis method, the current state of bank statements,
payment orders, contracts, and accounting registers was assessed, and key problems in their application were
identified. The findings indicate that document standardization, increased use of electronic documentation, and
improved reconciliation processes between banks and enterprises contribute to enhancing the efficiency and
reliability of financial settlements