LIABILITY ACCOUNTING PRACTICES IN THE COMMERCIAL BANKING SECTOR OF UZBEKISTAN

Abstract

This study examines the current state of liability accounting in commercial banks operating in the Republic of Uzbekistan. Liabilities constitute a key financial resource in banking activities, and their formation, composition, and dynamic changes play a decisive role in strengthening banks’ resource bases. The article explores the main sources of bank liabilities, the procedures for their accounting and control, and the advantages associated with the application of modern accounting systems. Based on the analytical findings, practical recommendations are proposed to enhance the effectiveness of liability management and accounting practices..