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Abstract
Annotatsiya: Ushbu tezisda tijorat banklarida debitorlik qarzdorlik hisobi va auditini takomillashtirish jarayoniga chuqurroq yondashiladi. Dastlab, debitorlik qarzdorlikning bank aktivlari tarkibidagi oʻrni va uning tijorat banklarining umumiy moliyaviy koʻrsatkichlariga taʻsiri yoritiladi. Shu jumladan, ushbu qarzdorliklar bankning nafaqat ichki, balki tashqi moliyaviy muvozanatini taʻminlashda ham muhim ahamiyatga ega ekani taʻkidlanadi.
References
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