FUNDAMENTALS OF ACCOUNTING IN BANKS

Authors

  • Baxtiyorova Mashhura, Boyqobilova Iroda Jontemirovna Student, Samarkand Institute of Economics and Service, Samarkand Institute of Economics and Service Assistant, Department of “Accounting and Audit in Other Industries”

DOI:

https://doi.org/10.5281/zenodo.20053553

Keywords:

bank accounting, commercial banks, financial transactions, assets, liabilities, capital, accounting policies, bank accounts, financial reporting, audit, information technologies, banking system.

Abstract

This article systematically covers the theoretical and practical foundations of accounting in banking institutions. In particular, the specific features of banking activities, the mechanism for reflecting financial transactions, and the processes of forming accounting policies are analyzed. Methodological aspects of accounting for assets, liabilities, and capital in commercial banks, as well as the procedure for documenting and reflecting banking transactions in reports, are scientifically revealed. The article also considers issues of increasing the efficiency of accounting using modern information technologies. The results of the study show that it is important to use advanced approaches to ensure transparency, accuracy, and reliability of accounting in the banking system.

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References

1.Saunders A., Cornett M.M. Financial Institutions Management: A Risk Management Approach. – New York: McGraw-Hill Education, 2019.

2.Mishkin F.S., Eakins S.G. Financial Markets and Institutions. – Boston: Pearson Education, 2020.

3.Heffernan S. Modern Banking. – Chichester: Wiley, 2017.

4.Rose P.S., Hudgins S.C. Bank Management & Financial Services. – New York: McGraw-Hill Education, 2018.

5.Hull J.C. Risk Management and Financial Institutions. – Hoboken: Wiley, 2021.

6.Karimov A.A., Raximov B.X. Banklarda buxgalteriya hisobi. – Toshkent: Iqtisodiyot, 2020.

7.To‘xtasinov X.T. Bank hisobi va audit asoslari. – Toshkent: Fan va texnologiya, 2021.

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Published

2026-05-06

Issue

Vol. 5 No. 5 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

FUNDAMENTALS OF ACCOUNTING IN BANKS. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(5), 429-433. https://doi.org/10.5281/zenodo.20053553

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