Factoring Operations in Banks

Boykabilova Iroda; Davronova Dilnoza Damirovna

Factoring Operations in Banks

Authors

Boykabilova Iroda SIES
Davronova Dilnoza Damirovna SIES

Keywords:

factoring, debtor, creditor, factoring agreement, international factoring, open and closed factoring, factoring with and without recourse, manufacturer.

Abstract

In this article, we discuss factoring operations, their content and essence, information about factoring agreements
and their requirements, as well as the accounting of factoring operations in banks. It also presents brief information
on types of factoring.

Author Biographies

Boykabilova Iroda, SIES

Assistant teacher Department of Accounting in other
Sectors and Audit, SIES

Davronova Dilnoza Damirovna, SIES

3-rd year student of SIES

Factoring Operations in Banks