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Modern Business School in Belgrade , Belgrade , Serbia
Faculty of Business Economics in Bijeljina , Bijeljina , Bosnia and Herzegovina
Modern Business School in Belgrade , Belgrade , Serbia
Faculty of Sports, Union University , Belgrade , Serbia
Faculty of Economics, University of Belgrade , Belgrade , Serbia
The banking sector is the most important financial institution that plays a significant role in the development of each country's economy. Banks are the most important participants in the financial market, because they are in the function of stabilization and development of a national economy. The basic three modern concepts of bank management are related to management: assets and liabilities of the bank, risks in banks, clients of the bank. A special contribution refers to the comparative analysis of the level of assets, credit and deposit potential of the banking sector of the Western Balkan countries in the period from 2008 to 2018. These are countries in transition and still making significant efforts to join the EU and become equal members. Among others, there are Serbia (SRB), Bosnia and Herzegovina (BIH), Montenegro (MNE), Macedonia (MKD) and Albania (ALB). The countries of this part of Europe are facing slow economic activity, which is a consequence of the lack of production. The price of banking products is significantly higher than in the rest of Europe. Descriptive statistics and correlation will be applied to the obtained data using the statistical program SPSS, in order to determine the connection between the analyzed balance sheet items. The balance sheets will be compared with the level of GDP in all observed countries
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