Bank accounting, analysis and audit

REPUBLIC OF UZBEKISTAN HIGHER AND SECONDARY SPECIAL
MINISTRY OF EDUCATION
TASHKENT FINANCIAL INSTITUTE
'' BANKING AND AUDIT '' DEPARTMENT
On the subject of "BANK ACCOUNTING, ANALYSIS AND AUDIT”
COURSE WORK
Theme: Transactions with plastic cards and their accounting.
Done: “Banking faculty”, BI-51(i) group student, Usmonova Durdona
Checked: Zaxirov M.

The date on which the course work is submitted for review«____» _______2022 y.		The date on which the course work was reviewed«____» _______2022 y.
The date on which the course work is defended«____» _______2022 y. Mark «_____» _________	___________ (signature) ___________ (signature) ___________ (signature)	Commission members: __________________ __________________ __________________

TASHKENT – 2022
Transactions with plastic cards and their accounting
Plan:
Introduction…………………………………………………………………….4

1. 
   Plastic cards and their functions ………………………………………..5
   
2. 
   Bank card accounts……………………………………………………...10
   
3. 
   Foreign experience of accounts with plastic cards………………………18
   

Conclusion………………………………………………………………………22
List of literature ………………………………………………………………..25


Introduction
Personal finance experts spend a lot of energy trying to prevent us from using credit cards—and with good reason. Many of us use credit cards irresponsibly and end up in debt. However, contrary to popular belief, if you can use the plastic responsibly, you're actually much better off paying with a credit card than with a debit card and keeping cash transactions to a minimum. Let's examine why your trusty credit card comes out on top, and certain credit card uses and strategies to employ.
The central bank conducts the state's economic policy, or more precisely, the state's monetary policy. The monetary policy of the central bank is part of the policy of managing the state's economy, which includes measures to change the money supply, credit volume, interest rates and other indicators of money supply and loan capital markets.
“Development strategy of new Uzbekistan for 2022-2026”, approved by the decree of the president of the President of the Republic of Uzbekistan January 29, 2022. The development strategy considers the following as key goals:

• 
  Increase the level of digitization of production and operational processes in the real sector of the economy, as well as in the financial and banking sectors to 70% by the end of 2026.
  
• 
  Complete the transformation process in state-owned commercial banks and increase the share of the private sector in bank assets to 60% by the end of 2026.
  
• 
  Maintaining stable monetary conditions, including the growth rate of credit investments in the economy (16-18%) in proportion to the growth rate of nominal GDP.
  
• 
  Complete the transformation of the banking system, bringing the share of private banks to 60% of total banking assets by 2025.
  

1.