Accounting For Credit Operations In Commercial Banks
Keywords:
Credit operations, commercial banks, accounting practices, Uzbekistan, financial transparency, risk management, regulatory framework, digital technologies, automated systems, banking sector.Abstract
This article examines the principles and methodologies of accounting for credit operations in commercial banks within Uzbekistan's banking sector. It highlights the critical role of effective credit accounting in ensuring financial transparency, risk management, and compliance with national and international standards. The study delves into the legal and regulatory framework governing credit operations, focusing on its implications for accounting practices. It also explores modern trends and challenges, including the integration of digital technologies and automated systems, in enhancing the accuracy and efficiency of credit accounting processes. Recommendations for optimizing accounting practices to align with global standards and improve financial decision-making in Uzbekistan's commercial banking system are provided.
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