This article systematically covers the theoretical and practical foundations of accounting in banking institutions. In particular, the specific features of banking activities, the mechanism for reflecting financial transactions, and the processes of forming accounting policies are analyzed. Methodological aspects of accounting for assets, liabilities, and capital in commercial banks, as well as the procedure for documenting and reflecting banking transactions in reports, are scientifically revealed. The article also considers issues of increasing the efficiency of accounting using modern information technologies. The results of the study show that it is important to use advanced approaches to ensure transparency, accuracy, and reliability of accounting in the banking system.
Boyqobilova et al. (Wed,) studied this question.