ACCOUNT OF CASH OPERATIONS IN BANKS

Authors

  • Samiyeva Dilorom Komiljonovna Author
  • Samiyeva Dilorom Komiljonovna Author

Keywords:

Keywords Cash operations, bank cash desk, accounting, incoming/outgoing cash orders, cash collection (inkassatsiya), cash balance, double-entry bookkeeping, cash risk, digitalization, Central Bank of Uzbekistan.

Abstract

Abstract This article provides a detailed overview of the organizational structure of cash operations in commercial banks of the Republic of Uzbekistan, document flow, accounting procedures, control systems, and modern technologies. Based on the Central Bank’s Regulation No. 3028 (2018) and Regulation No. 1602 (2006), the article includes real-life examples, accounting entries, and daily reporting forms. It also covers risk management in cash operations, pathways to digitalization, and international experience. The purpose is to offer practical assistance to bank accountants, internal auditors, and finance professionals.

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Published

2026-01-26

Issue

Vol. 61 No. 4 (2026): ЛУЧШИЕ ИНТЕЛЛЕКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ | ЧАСТЬ-61 | ТОМ-4

Section

Articles