SPECIFIC FEATURES OF ORGANISING ACCOUNTING IN COMMERCIAL BANKS OF THE REPUBLIC OF UZBEKISTAN
Keywords:
Commercial bank, accounting, banking operations, accounting policy, bank reporting, general ledger, subsidiary ledger, automation, internal control, digital technologies.Abstract
This thesis examines the specific features of organising accounting in commercial banks of the Republic of Uzbekistan. It focuses on the distinctive characteristics of bank accounting compared with accounting in other business entities, including the diversity of banking operations, the high degree of automation of accounting processes, and the close interrelationship between accounting and internal control functions. The study also considers the formation of accounting policies, the maintenance of general and subsidiary ledgers, the documentation of banking transactions, and the need to ensure the reliability of accounting information. Based on the findings, the paper identifies key areas for improving bank accounting, including the wider adoption of digital technologies, further automation of accounting processes, enhancement of data quality, and strengthening of internal control systems.
