IMPROVING THE ACCOUNTING OF COMMODITY-MATERIAL RESERVES IN COMMERCIAL BANKS
Keywords:
Commodity-material reserves, commercial banks, accounting, inventory management, ERP systems, internal controls.Abstract
The management and accounting of commodity-material reserves in commercial banks are crucial for ensuring operational efficiency, cost control, and compliance with regulatory requirements. This article examines the challenges faced in managing these reserves and proposes strategies to improve their accounting processes. By leveraging modern technologies, strengthening internal controls, and adopting standardized practices, commercial banks can enhance transparency and accuracy in their reserve management.
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