This article analyzes the organization of cash operations, the collection of cash and other valuables, and their accounting in commercial banks, using the example of "Xalq Banki" JSC. Special attention is given to the procedures for handling cash, internal control, safety protocols, and accounting standards. Recommendations are provided to improve efficiency, transparency, and risk mitigation in these operations.

ash operations, collection, valuables, commercial bank, accounting, internal control, Xalq Bank.

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