Abstract
this article comprehensively examines the theoretical and methodological foundations of organizing accounting in commercial banks, its modern development trends, and its role within the financial management system. The study scientifically substantiates the importance of accounting in banking activities as a key source of information for risk management, the formation of financial results, and strategic decision-making. Furthermore, the advantages of maintaining accounting in accordance with International Financial Reporting Standards (IFRS), the priority directions for automating accounting processes in the context of digital transformation, and existing challenges in the field are analyzed. Based on the findings of the research, a set of scientific and practical recommendations aimed at improving the accounting system in commercial banks has been developed.