STEPS OF RECORDING LENDING IN COMMERCIAL BANKS

Authors

  • Maxmudov Sirojiddin Abdullayvich Samarkand State University, Kattakorgan branch Assistant teacher of the "Business Management" department
  • Xoshimov Sevinchbek Xusniddin o‘g‘lia Samarkand State University, Kattakorgan branch 2nd year student of banking and auditing

Keywords:

Commercial bank, debit, credit, credit account, International Accounting Standards (IAS), capital, reserve fund, account, Credit operations, contract, balance sheet

Abstract

Lending by commercial banks is expanding. They need to increase and develop their services in order to keep pace with the times and to withstand competition. This, in turn, requires scientific and practical research to bring private capital of commercial banks closer to national and international standards. The emergence of problem loans in the conduct of credit operations makes it necessary to regulate their accounting in accordance with the requirements of international standards. Given this need, one of the most pressing issues is to improve the accounting of loan repayment and potential loss reserves in commercial banks.

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Published

2023-07-31

How to Cite

Maxmudov Sirojiddin Abdullayvich, & Xoshimov Sevinchbek Xusniddin o‘g‘lia. (2023). STEPS OF RECORDING LENDING IN COMMERCIAL BANKS. Journal of Marketing and Emerging Economics, 3(7), 52–57. Retrieved from https://openaccessjournals.eu/index.php/jmee/article/view/2232

Issue

Vol. 3 No. 7 (2023): JULY

Section

Articles