STRUCTURE OF THE BANK ACCOUNTING AND OPERATIONAL APPARATUS

Authors

  • Boyqobilova Iroda Jontemirovna Assistant of the Department of “Accounting and Audit in Other Sectors” Samarkand Institute of Economics and Service
  • O‘rinboyeva Durdona Oybek qizi Student of Samarkand Institute of Economics and Service

Keywords:

bank, accounting and operational apparatus, commercial bank, banking operations, settlement system, financial control, banking documents, internal control.

Abstract

This article analyzes the economic essence, organizational structure, and significance of the bank accounting and operational apparatus in banking activities. The role of the accounting and operational apparatus in effectively organizing settlement operations in commercial banks, providing prompt customer service, and ensuring financial control is highlighted. In addition, the article examines the use of modern information technologies in conducting banking operations, the specifics of the internal control system, and document circulation procedures. During the research, practical directions for improving the bank accounting and operational apparatus were also substantiated.

References

Лаврушин О.И. Банковское дело. – Москва: КноРус, 2021. – 800 b.

Белоглазова Г.Н. Банковское дело. Организация деятельности коммерческого банка. – Санкт-Петербург: Юрайт, 2020. – 654 b.

O‘zbekiston Respublikasi Markaziy banki. Tijorat banklarida buxgalteriya hisobi va operatsion faoliyatni tashkil etish bo‘yicha me’yoriy hujjatlar to‘plami. – Toshkent, 2023.

O‘zbekiston Respublikasi Markaziy banki. Raqamli bank xizmatlarini rivojlantirish va elektron to‘lov tizimlarini takomillashtirish bo‘yicha uslubiy qo‘llanma. – Toshkent, 2022.

Tursunov B.O. Banklarda buxgalteriya hisobi va operatsion texnika. – Toshkent: Iqtisod-Moliya, 2021. – 420 b.

Abdullayeva Sh.Z. Tijorat banklari faoliyatini tashkil etish. – Toshkent: Fan va texnologiya, 2020. – 356 b.

Rasulov Q.X. “Bank tizimida ichki nazorat va operatsion risklarni boshqarish masalalari”. // Moliya va bank ishi ilmiy jurnali. – Toshkent, 2021. – №3. – B. 74–81.

Downloads

Published

2026-05-07

How to Cite

Boyqobilova Iroda Jontemirovna, & O‘rinboyeva Durdona Oybek qizi. (2026). STRUCTURE OF THE BANK ACCOUNTING AND OPERATIONAL APPARATUS. Ethiopian International Journal of Multidisciplinary Research, 13(5), 486–490. Retrieved from https://eijmr.org/index.php/eijmr/article/view/6648