Improving the Accounting of Commodity-material Reserves in Commercial Banks
Year: 2024
Type: article
Abstract: Commodity-material reserves, including office supplies, IT equipment, and security-related materials, are crucial for the smooth functioning of commercial banks. Accurate accounting and management of these reserves ensure operational efficiency, cost control, and compliance with regulatory standards. However, managing these reserves across multiple branches, with diverse inventory types and valuation methods, often leads to inefficiencies. These challenges highlight the need to improve accounting practices for commodity-material reserves in commercial banks.
Author: Niyazimbetov, Arslon
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6968008772
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