ACCOUNTING AND AUDITING OF ELECTRONIC MONEY IN BANKS

Abstract. A payment system (hereinafter referred to as the "PS") is a set of relations that ensure the implementation of payments through the interaction of (1) the PS operator, (2) the PS participant and (3) payment organizations through the application of (a) procedures, (b) infrastructure and (c) rules of the payment system established by the PS operator. Uzcard, Humo and Upay are currently national payment systems.