Abstract
Lending by commercial banks is expanding. They must increase and develop their services in order to keep pace with the development of the times and to be able to withstand the competition. This, in turn, requires scientific and practical research to bring the private capital of commercial banks closer to the level of national and international standards. The emergence of problem loans in the implementation of credit operations makes it necessary to regulate their accounting based on the re
Keywords:
Commercial bank, debit, credit, credit account, activity, currency, capital, reserve fund, balance sheet, Credit operations, contract, balance sheet.
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