TIJORAT BANKLARIDA RAQAMLI DEPOZIT XIZMATLARI VA ULARNING HISOBI

Аннотация

This article comprehensively analyzes the formation, stages of development and practical significance of digital deposit services in commercial banks. It is emphasized that in the process of digital transformation, the transfer of deposit transactions to electronic platforms increases the efficiency of banking activities, saves time and money for customers, as well as increases financial transparency and accuracy of calculations. It also covers the mechanisms of accounting for digital deposits, the calculation of interest based on international financial reporting standards (IFRS 9), risk assessment and the application of cybersecurity measures. International experience, in particular, the level of use of digital deposit services in the USA, Europe and Asian countries, is analyzed in comparison with the practice of Uzbekistan, and the rapid growth of these services in the national banking system in recent years is substantiated by figures and statistical indicators. 3 36 International scientific journal ISSN: 2181-3906 «MODERN SCIENCE АND RESEARCH» 2025 VOLUME 4 / ISSUE 9 / UIF:8.2 / MODERNSCIENCE.UZ At the same time, the problems that arise in the process of expanding digital deposit services - such as lack of infrastructure, increased cybersecurity risks, and low financial literacy - are also examined in detail. The results of the study show that by improving the accounting of digital deposit services in commercial banks, adapting international experiences to national practice, using information technologies widely, and strengthening cybersecurity, it is possible to ensure the financial stability of banks and further increase customer confidence. The results of this scientific article contain scientific and methodological conclusions that can be practically applied in the process of modernization of banking activities. Keywords: Commercial banks, digital deposit, electronic banking services, financial account, deposit transactions, digital transformation, international financial reporting standards (IFRS 9), cybersecurity, customer confidence, financial transparency.