“JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN
UZBEKISTAN” JURNALI
VOLUME 03, ISSUE 06, 2025. JUNE
ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869
356
INTERBANK ACCOUNTING SYSTEM
Karshi State Technical University
Faculty of Economics and Management, Banking Department
1st year student
Berdiyeva Aziza Qalandar qizi
Abstract :
Commercial banks by credit to give further expanding They are
going . period development with Shahdam step throw for the purpose and
competition to the fight endure give in receiving own service types multiplication
and development condition . This in turn commerce banks private capital national
and international standards to the level zoom in according to scientific and practical
importance has was research take to go question Credit operations done in
increasing problematic of loans to the surface their arrival , accounting account
international standards requirements based on order to put necessity as is putting .
This out of necessity come out , commercial in banks loans according to pay and
probable losses reserves processes account improvement current from issues one is
considered .
Key words :
Commercial bank,debit,credit , credit account , capital, reserve
fund, account sheet , Credit transactions , contract , balance sheet .
ENTRANCE
Uzbekistan Republic to independence from what has been achieved next short
time inside bank sector develop for big opportunities created and commerce banks
activity this short time inside than expected also more efficient improved .
Commercial banks activity improvement main from the reasons one Uzbekistan
Republic of world in the economy place and international economic of connections
expansion is considered . Market economy social of life all to the fields wide enter
going current in the situation bank system modern requirements based on this in the
system management processes to improve was need increasing is going on .
President Shavkat Mirziyoyev Uzbekistan Republic President's inauguration
attitude with did in his speech in the future all in the fields actions strategy done
increase and high to the results achieve the necessity emphasized : " our our task
experience increase and development . This our international to practice based
development and update our model solid is a symbol of this . attitude with we short
and middle term in perspective designated to goals achieve for many labor let's do
“JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN
UZBEKISTAN” JURNALI
VOLUME 03, ISSUE 06, 2025. JUNE
ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869
357
" need " [1]. Indeed , the last in years our economy potential increase for many
affairs In particular , the national currency free conversion to do system complete
changed , business taxes reduced , credit to take opportunity expanded , free
economic zones created , investors wide extensive benefits Also , the country
currency in the sector from the news one this to the population currency operations
done increase facilitating , as well as legal and physical individuals for edge hand
currency free buy to take and sell opportunities creative new bank services current
is to reach . hand currency .
Today on the day every one our day our country economy in development
important factor divider to the news rich is happening , including the world banking
and finance system intense at a pace developed progress as a result of the economy
important from the network one calculated bank in the field also new modern
information and communication from technologies to use further more need is being
felt .
Indeed , commerce banks by information technologies used without being
shown all of services speed , quality and transparency today's day is a requirement
.
Now traditional bank services instead full occupying modern remote bank of
services various appearances exactly this speed , quality and trust providing no to
whom secret it's not .
LITERATURE ANALYSIS
Uzbekistan Decree of the President of the Republic of Uzbekistan No. PF-4947
dated February 7 , 2017 " On republic further develop according to actions strategy
"On " decree bank system management mechanisms stream one element mutual
related in the case study and analysis to grow through there is problems solution
find and them own on time eliminate to reach requirement will reach .
Current on the day bank assets in the composition of loans share of 80 percent
, credit portfolio in the composition far term of loans 95 percent share , foreign in
currency of loans share of 55 percent close to be credit risk level from above and
about him information fast and good quality formation out of necessity evidence
gives .
Commercial banks by credit to give further expanding They are going . period
development with Shahdam step throw for the purpose and competition to the fight
endure give in receiving own service types multiplication and development
“JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN
UZBEKISTAN” JURNALI
VOLUME 03, ISSUE 06, 2025. JUNE
ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869
358
condition . This own in turn commerce banks private capital national and
international standards to the level zoom in according to scientific and practical
importance has was research take to go question is doing .
Uzbekistan " currency of the Republic" order to put "about" To the law
appropriate commerce to banks internal and international ( cross-border ) currency
operations done to increase permission [ 2 ]. National currency with operations in
Uzbekistan Republic in the territory done is increased .
Outside hand currency with international ( cross-border ) transactions current
international operations and capital flows ( capital transfers ) are divided into .
Usually , currency operations the following own inside takes :
Own in turn , commerce in banks edge hand in the currency accounting
transfers Uzbekistan Republic Justice Ministry of Education, Science and
Technology, No. 15/3, dated July 17 , 2004 , " Uzbekistan" Republic of commerce
in banks accounting in "accounts" register held . plan . Foreign hand in the currency
operations calculations of the plan following accounts according to done is
increased .
DISCUSSION AND RESULTS
The organization calculation in their accounts funds into account to take and
control to do money his/her behavior right organization in organizations calculations
and loans organization to grow for important . Economic activity done increase in
the process organizations each other with economic to relationships they enter .
Permanent accordingly done increaseable economic tools rotation various kind of
calculations permanent to the update take is coming .
Calculations organizations by cash penniless calculations through done
increased and money funds turnover funds of the cycle elementary and final stages
is considered . Entrepreneurship activity efficiency mainly money flow from the
speed is determined .
Cash money is absolute to liquidity has was turnover of funds only type , that
is obligations pay tool as immediately work The ability of organizations current in
their accounts there is was money amount the most important payment tool as
payment ability determined-seller or buyer as working organizations financial of the
situation from the characteristics one .
Current in the accounts organizations money currents available . External of
calculations types of the following consists of : delivery providers and contractors
“JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN
UZBEKISTAN” JURNALI
VOLUME 03, ISSUE 06, 2025. JUNE
ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869
359
with accounts , customers and customers with accounts , banks with structured
contracts according to employees with accounts , banks with loans according to
calculations , state with taxes , fees , insurance awards are from calculations done
increaseable of calculations external types .
Current on the day stream one commerce bank his/her own credit policy
working out , credit their relationship this politics through they walk Central bank
and credit according to general instructions gives . This in place credit lines about
stopped Let's go . Foreign bank in practice of lending two method known . First of
the method importance every one loan individual in order seeing Credit known on
purpose need for funds to satisfy This is given . method clear for a period of time
credit in separation is applied .
Second in a way credit bank by debt to the recipient in advance by designating
placed credit limit according to is given , in which debt recipient to him/her placed
payment document own on time pay obligation takes .
Lending this shape credit line that Opened credit line credit on account of all
calculation money documents bank and customer in the mouth to the contract
mainly payment for 1 year opens , but credit line from it short for a period of time
also opening possible . Credit line deadline during customer bank with additional
the agreement wanted on time credit to receive possible . But bank debt recipient's
financial status weakened if it is determined , to the customer designated limit on
the border credit from giving head weight possible . Credit line , usually , financial
stable and considerate to customers opens . Client at your request according to credit
limit again seeing exit possible .
Credit line - bank or other credit organization debt to the recipient known
period during agreed limit within legal in terms of formalized credit to give is a
liability . Credit of the line opening creditor and debtor's far term during cooperation
means .
This in place international credit to the line definition giving let's go :
international credit line this international on a scale debt to the recipient known
period during agreed limit within legal in terms of formalized credit to give is an
obligation .
Credit line one from the year not exceeded stream how for a period of time
payment documents pay for is given , it is returned renewable and irretrievable to
be possible . In this limit after completion after bank and debtor between attitude
“JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN
UZBEKISTAN” JURNALI
VOLUME 03, ISSUE 06, 2025. JUNE
ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869
360
own to the end This will given from definitions visible it is so credit on the line debt
to give deadlines various T. Kosterina's in my opinion credit line short for a period
of time opens , O.Lavrushin in my opinion term importance has it's not is the main
attention of credit maximum to the amount is being corrected .
Of these conclusion did without international credit to the line as follows
definition if we give to the goal appropriate will be : international credit line
international finance institutes by debt to the recipients known one for a period of
time credit limit within credit to give obligation means .
Continue deliverable and unattainable credit lines mutual differs . Continue
unattainable credit line opened loan given and after return then customer and bank
between connections will be terminated . Continued credit on the line credit
designated limit based on automatic accordingly is given and If the bank by to the
customer credit line known to goods one contract according to one year inside
money pay for opened if , credit line targeted will be .
In banks loans account organization in doing accounting on account of
generally accepted made from principles used : accounting account two side writing
method management ; continuity ; economy operations , assets and passives in
money estimation ; accuracy ; calculation ; advance according to knowledge (
carefulness ); content from the form superiority ; indicators comparability ; financial
of the report neutrality ; report period income and expenses compliance ; assets and
obligations real evaluation .
Credit operations into account to take for credit from their accounts and from
the balance sheet outside from their accounts is used .
In this one disposable and credit from the line used without credit operations
into account is taken .
Credit to take for at the bank stream one credit according to separately credit
account opens . Client credit to take for to the bank designated in order documents
package formalized submits . Credit commission to the decision according to credit
to give necessary that if found bank and credit recipient between credit contract is
compiled .
CONCLUSION
Brief as in other words , commerce banks currency operations into account to
take and check for legal from procedures they use .
“JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN
UZBEKISTAN” JURNALI
VOLUME 03, ISSUE 06, 2025. JUNE
ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869
361
Commercial banks by currency operations into account to take and audit to do
with related problems short term in the future Uzbekistan currency market
development and currency operations of freedom increase as a result eliminate Their
in development important from issues one bank , currency and accounting account
in the field of employees scientific and practical potential development .
REFERENCES
1.
" Brave" and noble our people with together Free and prosperous
Uzbekistan democratic state build " We will do it ." Sh . Mirziyoyev Uzbekistan
Republic High Assembly Uzbekistan Republic President to the position entrance to
the ceremony dedicated joint in the assembly speech , " People " Sozi " newspaper
, December 15 , 2016 .
2.
Uzbekistan Republic The President's decree of November 1, 2019 " on
the currency " order to put Law No. 573 of the Republic of Kazakhstan on " On
3.
Abdullayeva Sh.Z. " international currency-credit relations " textbook
T.:. Economics Finance , 2005 , 348 p.
4.
Uzbekistan Republic central Bank of Uzbekistan No. 15/3 dated July
17, 2004 Republic of commerce in banks accounts "about" decision .
