ACCOUNTING AUTOMATED ANALYTICAL CONTROL MECHANISM IN COMMERCIAL BANKS ACCORDING TO THE CHART OF ACCOUNTS

Authors

  • Ulugbek Rakhmanov Author

Keywords:

accounting, chart of accounts, debit and credit, automated control, combination number, digital audit, financial reporting

Abstract

This thesis presents scientific and practical foundations for developing an automated analytical control mechanism for debit and credit operation correspondence according to the chart of accounts (based on C|MM|SS coding) in commercial banks of Uzbekistan. The study proposes mechanisms for identifying errors and illegal operations through analyzing repetition dynamics of operation combinations using mathematical modeling and real-time automated monitoring. The developed mechanism significantly enhances the reliability of banks’ accounting reports, improves internal audit efficiency, and minimizes human error.

References

1. Ўзбекистон Республикаси Марказий банки. “Тижорат банклари учун ҳисобварақлар режаси”. 2021 йил 26 ноябрь, №3336.

2. Назаров Қ.Т. Корхона ва банклар бухгалтерия ҳисоби. – Тошкент: Иқтисодиёт, 2023.

3. Дмитриева И.М., Тихонова Л.И. Банковский учет: теория и практика. – Москва: Юрайт, 2022.

4. Basu S., Wright A. Digital transformation and risk management in commercial banks. Journal of Banking & Finance, 2022, 135, 106410

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Published

2025-08-24

Issue

Vol. 1 No. 6 (2025): Science of the New Era: Innovative Ideas and Solutions for Humanity

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Rakhmanov , U. (2025). ACCOUNTING AUTOMATED ANALYTICAL CONTROL MECHANISM IN COMMERCIAL BANKS ACCORDING TO THE CHART OF ACCOUNTS. SCIENCE OF THE NEW ERA: INNOVATIVE IDEAS AND SOLUTIONS FOR HUMANITY, 1(6), 44-45. https://konferensiyalar.com/index.php/yd/article/view/17