T o sh k e n t d a V l a t iqtiso diyo t u niversiteti f. T. A b d u V a X id o V, Z. A. Um arov, K. N. D ju ra y ev

Глоссарий....................................................................................................................... 165
План счетов бухгалтерского учёта в коммерческих банках Республики
 
Узбекистан..................................................................................................................... 168
Использованные основные литературы.............................................................. 206

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The Foreword.........................................................................................................................5
1. C h ap ter. O rg an izatio n o f the basics o f accounting in banks.
1.1 The purpose and tasks o f organization basics o f accounting in commercial 
banks........................................................................................................................................ 9
1.2 Meaning and classification o f the bank operations....................................................9
1.3 Organization o f accounting department o f bank...................................................... 10
1.4 Nature and contents o f charter o f accounts...............................................................15
1.5 Construction o f balance sheet and change in the case o f balance operation.........19
Short inclusions................................................................................................................... 22
Questions to discussion and to control.............................................................................22
List o f bibliography.............................................................................................................22
2. C h ap ter. D ocum entation and circulation o f docum entation in the banks.
2.1 Organization o f the working day and the order o f the documentations in 
banks......................................................................................................................................23
2.2 
Main 
details 
o f payment-clearance 
documents 
and 
its 
order 
o f 
registration............................................................................................................................ 24
2.3 Organization o f documents circulation and internal control in commercial 
banks......................................................................................................................................28
2.4 Organization o f analytical account in commercial banks........................................ 33
2.5 Organization o f synthetic account in commercial banks......................................... 34
Short inclusions................................................................................................................... 37
Questions to discussion and to control............................................................................. 37
List o f bibliography.............................................................................................................38
3. C hapter. T he accounting of clearing operations in banks.
3.1 Opening o f client settlement accounts and order o f maintaining account 
operations.............................................................................................................................. 39
3.2 The account o f settlement operations o f commercial banks’ branches................. 41
J . J
m e accounting witn me memorial warrants.............................................................hx
3.4 The accounting with the payment assignments........................................................ 42
3.5 The accounting with the payment requirements...................................................... 43
3.6 The accounting with the collection letter.................................................................. 45
3.7 The accounting with the letters o f credit................................................................... 47
3.8 The accounting by the settlement checks in commercial banks............................. 48
3.9 The accounting plastic cards transaction................................................................... 49
Short inclusions....................................................................................................................51
Questions to discussion and to control............................................................................. 51
List o f bibliography............................................................................................................. 51
4. C hap ter. The accounting o f cash operations in banks.
4.1 Organization o f the work and documents circulation o f cash operations in 
commercial banks.................................................................................................................52

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4.2 The accounting o f cash receipt operations............................................................... 53
4.3 The accounting of cash outlay operations................................................................ 55
4.4. Book keeping o f collection o f cash monetary gains in b a n k s..............................57
4.5. The account o f operations on issue and receptions o f monetary support to banks 
o f commerce, from outside the cash centres of territorial senior managements o f the
Central b a n k ....................................................................................................................... 59
Short inclusions.................................................................................................................. 62
Questions to discussion and to control............................................................................ 62
List of bibliography............................................................................................................62
5. C hapter. A ccounting of fixed assets and intangible assets in banks
5.1 Credit operations in commercial bank and their features..................................... 64
5.2. Principles o f crediting in fulfilling credit operations in commercial banks....... 66
5.3. Kinds o f credit operations in commercial banks and their forms........................ 69
5.4. Documention credit operations in commercial banks andtheiv accounting....... 71
5.5. Rules o f crediting commercial banks bu central bank and their accongting....... 79
5.6. Meaning o f factoring operations and its documentions.........................................82
5.7.Accounting o f factoring operations and its commercial banks..............................83
5.8..Accounting o f leasing operations and its commercial banks................................ 84
5.9. Meaning o f leasing operations and its documentions and its accounting............85
Short inclusions.................................................................................................................. 86
Questions to discussion and to control............................................................................ 86
List o f bibliography............................................................................................................87