Keywords
debitorlik qarzdorlik
buxgalteriya hisobi
How to Cite
Abstract
Ushbu maqolada tijorat banklarida debitorlik qarzdorlik hisobi va auditini takomillashtirish jarayoniga chuqurroq yondashiladi. Dastlab, debitorlik qarzdorlikning bank aktivlari tarkibidagi o‘rni va uning tijorat banklarining umumiy moliyaviy ko‘rsatkichlariga ta’siri yoritiladi. Shu jumladan, ushbu qarzdorliklar bankning nafaqat ichki, balki tashqi moliyaviy muvozanatini ta’minlashda ham muhim ahamiyatga ega ekani ta’kidlanadi.
Maqolada tijorat banklarida debitorlik qarzdorlikni hisobga olishda uchraydigan asosiy muammolar, jumladan, qarzdorlikning aniq va to‘liq hisobga olinmasligi, to‘lov qobiliyati past bo‘lgan qarzdorlar bilan ishlashdagi qiyinchiliklar va kredit risklarini samarali boshqarishda kamchiliklar tahlil qilinadi. Shuningdek, bu muammolarni hal qilish uchun zamonaviy texnologiyalarni joriy etish va hisob jarayonlarini avtomatlashtirish zarurati asoslab beriladi.
Debitorlik qarzdorlik auditiga kelsak, maqolada bu jarayonning tijorat banklari faoliyatida nechog‘lik muhim ekanligi, xususan, moliyaviy barqarorlik va likvidlikni ta’minlashda katta rol o‘ynashi qayd etiladi. Bank faoliyatida audit jarayonlarini takomillashtirishda xalqaro tajriba va amaliyotlarni o‘rganish muhimligi ham ta’kidlanadi. Xalqaro audit standartlariga mos keluvchi metodikalar asosida auditni amalga oshirish bank aktivlarining to‘g‘ri baholanishi, shuningdek, risklarni samarali boshqarish imkonini beradi
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