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

6
.
C hapter. The accounting of foreign currency operations in banks.
6.1 The order o f currency operations in the Republic o f Uzbekistan...........................88
6.2 Features o f organization o f the accounting o f the currency operations and its 
forms.....................................................................................................................................89
6.3 The order of maintaining and opening foreign currency settlement accounts for 
clients....................................................................................................................................92
6.4 The account of foreign transactions........................................................................... 94
6.5 The account o f cash foreign currency with the operation fulfillment................... 96
Short inclusions.................................................................................................................. 98
Questions to discussion and to control............................................................................ 98
List o f bibliography............................................................................................................99
7. C hapter. The account o f security operations in banks.
7.1 Types and characteristics o f securities....................................................................100
7.2 The account o f securities by commercial operations in commercial banks....... 100
7.3 The account o f securities by investment operations in commercial banks........ 103
7.4 The account o f formation o f charter capital o f commercial banks...................... 107
7.5 The account o f operation which is connected to increases o f charter capital o f 
commercial banks............................................................................................................114
7.6 The account o f reserve funds o f commercial banks..............................................117
7.7. The fund o f preferential crediting and its account...............................................120

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Short inclusions.................................................................................................................122
Questions to discussion and to control.......................................................................... 122
List o f bibliography.......................................................................................................... 122
8. C hapter. A ccounting o f fixed assets and intangible assets in banks
8.1 
Classification, valuation o f fixed assets and their proposed account 
order 
124
8.2. Acquisition o f fixed assets and their transaction in accounting..........................126
8.3. Accounting depreciation o f fixed assets............................................................... 130
8.4. Retirement o f fixed assets in accounting...............................................................132
8.5. Classification and valuation o f intangible assets and main principles o f settlement 
accounts.............................................................................................................................137
8.6. Accounting o f transactions o f intangible assets.................................................. 138
8.7. Transaction o f materials in accounting o f commercial banks............................. 141
8.8. Inventory order o f material...................................................................................... 146
Short inclusions.................................................................................................................148
Questions to discussion and to control.......................................................................... 148
List o f bibliography......................................................................................................... 149
9. C hapter. The account o f financial results in banks.
9.1. Formation o f financial results in commercial banks............................................ 150
9.2. Bank expenses and their account.............................................................................150
9.3. Bank operation expenses and their account........................................................... 151
9.4.Bank incomes and their account..............................................................................153
9.5..Methods o f interest rate incomes and expenses acknowledgement................... 156
9.6. Daily balance sheet and other reports....................................................................156
9.7. Balance sheet reports o f commercial banks.......................................................... 159
Short inclusions................................................................................................................. 163
Questions to discussion and to control...........................................................................163
List o f bibliography.......................................................................................................... 164
term inological glossary.................................................................................................165
Book 
keeping 
set 
o f 
accounts 
in 
republic 
Uzbekistan 
banks 
of 
com m erce........................................................................................................................... 168
M ain literatu re ................................................................................................................. 206

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Q A Y D L A R U C H U N

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BANKLARDA
BUXGALTERIYA
HISOBI
Muharrir: 
Oripov I.
Texnik muharrir: 
Bekchanov R.A. 
Kompyuterda sahifalovchi: 
Musayev Sh.
Bosishga ruhsat etildi: 05.04.2010 yil. Qog’oz bichimi 84x108 1/32. 
“Times New Roman” gamiturasi. Ofset usulida bosildi. Adadi 500. 
Toshkent Davat Iqtisodiyot Universiteti bosmaxonasida chop etildi. 
100003.Toshkent, O ’zbekiston shoh ko’chasi,49-uy.