Bank accounting, analysis and audit

22617 Liabilities for plastic cards of retirees
22618 Obligations on plastic cards of individuals
22619 Liabilities on plastic cards of individual entrepreneurs
22620 Liabilities on corporate plastic cards
These accounts are passive accounts on which the cardholders’ accounts for the accounts are maintained. Once the bank card is issued, the card must be secured, it means funds must be credited to the bank card holder’s account. Transfer to 23100 Customer plastic cards in the chart of accounts to account for this transaction balance of transit accounts on required funds account opened. This account contains several secondary accounts depending on the content of the transaction.
For example, an individual deposited cash on his or her bank card through a bank teller. In this case, the following accounting transfers are made:
Debit 10101 Cash in the revolving cash register.
Credit 23116 Plastic of individuals on cash transit accounts for funds that need to be transferred to the cards
Debit 23116
Credit 22617 or 22618
That's another such transaction that is accounted for in the relevant accounts according to their content.
The Bank uses the balance account 29896 …999 opened as part of 29896- Other liabilities to deposit the salaries and equivalents of its employees to the bank card.
29896 ...... 999 When transferring funds to the account, the following accounting transfer is made:
Debit 19908 Receivable Funds - Accounts with Bank Employees, 29803 Payable Funds - Accounts with employees
Credit 29896 ... 999
When a bank employee credits a bank card:
Debit 29896...999
Credit 22618
When depositing funds to the corporate cards of the Bank, the cash account for settlements from the corporate plastic cards issued to the responsible employees of the Bank 19910 opened by the responsible bank employee shall be used:
Debit 19910
Credit 29896...999
Cash account for settlements made from corporate plastic cards through employees responsible for current payments of the Bank established by the legislation 29810 «Cash to be deducted from corporate plastic cards issued to responsible employees of the Bank Funds transferred as an advance to the account:
Debit 29896 ... 999
Credit 29810
In order to return the excess funds transferred during these operations, reverse accounting transfers are made on the basis of a memorial order.
Payment for goods and services by the cardholder, transfer of money from card to card, withdrawal of cash and other operations permitted by law funds are written off. The following accounts are used to account for this:
17400 Transit accounts for funds to be debited from customers' plastic cards
23500 Receipts from customers' plastic cards
29814 Receipts received through terminals that must be credited to customer accounts
Settlements between payment system participants are made through a representative account on behalf of the payment organization or a member of the payment organization.
Narrative books made using their cards are on paper (slip, electronic terminal receipt) or in electronic form (electronic document of ATM or terminal) or references with printed references are sufficient nusx for the parties involved in the hanging of hijab books. References must contain all information about transactions made between bank cards.
Slip - confirming the transactions made by bank card, amount, type of transaction, a terminal or ATM receipt that contains information about the date of implementation and the bank card that formed this slip, as well as information that allows you to correctly identify the terminal or ATM.
References must contain details of the bank card and bank accounts of its holders, as well as details of accounts of organizations, cash points and ATMs. Electronic certificates are sent to the bank-excvayer, bank-issuer or the payment system operator provided for in the contract. Bank card settlements between banks: processing organized by the participants of the settlement on the basis of the final calculation of mutual liabilities and the transfer of the amount of final settlements through the representative accounts of banks during the day of practice, carried out on a general basis through the system of electronic payments performing calculations through the center.
When funds are written off from bank cards:
Debit 22617, 22618, 22619, 22620
Credit 23500
When reflected in the relevant calculations:
Debit 23500
Credit Bank cash and ATM related accounts
General calculations of transactions are made through the electronic payment system as follows:

• 
  in settlements made without authorization by the bank-issuer:
  
• 
  on the basis of electronic documents received from the organization served by Ank, the bank-excavator transfers the appropriate amount to his account, which automatically forms a debit electronic memorial order and sends it to the bank-issuer through a system of electronic payments;
  
• 
  funds in the customer's bank card account are programmatically written off by the bank-issuer on the basis of a debit electronic memorial order. The debit will be printed in the form of an electronic memorial order list and will be sewn into the bank's daily document collection.
  

In settlements made by the bank-issuer authorized by the issuer:

• 
  on the basis of electronic documents received from the organization served by the bank, an electronic notification is automatically generated in the bank-excavator and sent to the bank-issuer through the system of electronic payments for authorization and implementation of transfers;
  
• 
  the bank-issuer authorizes the transaction on the basis of electronic notification, sends the funds to the bank-exciter for transfer to the account of the relevant organizations through the electronic payment system, and programmatically forms an electronic memorial order to write off funds from the bank card account;
  
• 
  the funds are transferred by the bank-excvayer to the account of the relevant organizations on the basis of an electronic memorial order received from the bank-issuer and the memorial order is published in the form of a list, the bank's daily huijat collection is sewn.
  

Settlements through the payment system operator are made as follows:

• 
  during the day of practice, all transactions carried out by the operator of the payment system on bank cards are kept in separate personal accounts opened for the participants of the settlement;
  
• 
  final amounts are transferred through the representative accounts of banks opened in the settlement center of the Central Bank of the Republic of Uzbekistan within the period specified in the contract;
  
• 
  funds are transferred or written off to the customer's bank card account on the basis of information received by banks from the payment system operator.
  

When an application is received from a bank card holder for the loss or theft of a bank card, the issuer shall take measures to temporarily suspend the transaction by bank card and to withdraw the bank card from circulation.
Processing of payments between the banks of the Republic of Uzbekistan on transactions in the territory of the Republic of Uzbekistan using bank cards issued by them, as well as clearing of the connection is carried out in the manner prescribed by the Central Bank.

№	Commercial banks	Number of bank cards issued into circulation
1	Xalq bank	5 928 654
2	Agrobank	3 410 014
3	National bank	2 798 379
4	Ipoteka bank	2 792 893
5	Uzbek Industrial and Construction Bank	1 617 600