Accounts on Liabilities and Methodological Approaches to Their Analysis
Keywords:
liability, accounting, income, expenses, debts, contractual obligations
Abstract
In this article, the emergence of obligations in the accounting of business entities, the income and expenses reflected in the accounting accounts as obligations that change the financial result of the economic activity of the organization, and the specific aspects of their emergence are revealed. Within the scope of the topic, the researches of economists were researched and conclusions and suggestions were given on the topic.
References
1. Article 7 of the Law of the Republic of Uzbekistan "On Correct Accounting". https://lex.uz/ru/docs/-2931253
2. National accounting standard of the Republic of Uzbekistan entitled "Conceptual basis for preparation and presentation of financial statements". Clause 38. -T.: UzBAMA, 2003. -42 p.
3. A. Toychiev "Theoretical and methodological problems of liability accounting and analysis" dissertation. Tashkent 2011. TMI.
4. Makhmudov S. Improvement of calculation and analysis of obligations in joint-stock companies. Iqt .f an.nom . dis. ... autoref. - Tashkent: 2006. -22 p.
5. Zimareva J. Bukhgaltersky uchet otlojennyx obyazatelstv. Diss .n a ...stpene.kon.ekon.nauk . - Novosibirsk 2007. - 9 st.
6. Akhmedov, BA (2021). Cluster methods for the development of thinking of students of informatics. Academy, 3(66), 13-14.
7. Accounting, analysis, audit: Problem theory, methodology and practice: Sb. Nauch. tr. / pod ed. D.A. Endovitskogo. Voronezh: Izd-vo Voronezh, Gos. flour, 2001. 329 p .
8. Collective authorship. International standard financial ¬reporting. Bishkek 2016 Izd. Maxprint 320 s .
9. Arzybaev A.A. Organizational and methodological aspects of capital and audit capital. Monograph. Almaty 2011. 164 p.
10. Gaybullaev Rakhim Murodovich. (2022). CHARACTERISTICS OF ACCOUNTING IN THE ECONOMIC ACTIVITY OF SMALL ENTERPRISES I, PROBLEMS AND IMPROVEMENT. World Economics & Finance Bulletin (WEFB), 17, 139-142.
11. Gaybullaev Rakhim Murodovich. (2022). Prospects for Use of Digital Information Technologies in Accounting. American Journal of Social and Humanitarian Research, 3, 244-253.
2. National accounting standard of the Republic of Uzbekistan entitled "Conceptual basis for preparation and presentation of financial statements". Clause 38. -T.: UzBAMA, 2003. -42 p.
3. A. Toychiev "Theoretical and methodological problems of liability accounting and analysis" dissertation. Tashkent 2011. TMI.
4. Makhmudov S. Improvement of calculation and analysis of obligations in joint-stock companies. Iqt .f an.nom . dis. ... autoref. - Tashkent: 2006. -22 p.
5. Zimareva J. Bukhgaltersky uchet otlojennyx obyazatelstv. Diss .n a ...stpene.kon.ekon.nauk . - Novosibirsk 2007. - 9 st.
6. Akhmedov, BA (2021). Cluster methods for the development of thinking of students of informatics. Academy, 3(66), 13-14.
7. Accounting, analysis, audit: Problem theory, methodology and practice: Sb. Nauch. tr. / pod ed. D.A. Endovitskogo. Voronezh: Izd-vo Voronezh, Gos. flour, 2001. 329 p .
8. Collective authorship. International standard financial ¬reporting. Bishkek 2016 Izd. Maxprint 320 s .
9. Arzybaev A.A. Organizational and methodological aspects of capital and audit capital. Monograph. Almaty 2011. 164 p.
10. Gaybullaev Rakhim Murodovich. (2022). CHARACTERISTICS OF ACCOUNTING IN THE ECONOMIC ACTIVITY OF SMALL ENTERPRISES I, PROBLEMS AND IMPROVEMENT. World Economics & Finance Bulletin (WEFB), 17, 139-142.
11. Gaybullaev Rakhim Murodovich. (2022). Prospects for Use of Digital Information Technologies in Accounting. American Journal of Social and Humanitarian Research, 3, 244-253.
Published
2023-01-09
How to Cite
Murodovich, G. R., & Hassan, A. (2023). Accounts on Liabilities and Methodological Approaches to Their Analysis. International Journal on Economics, Finance and Sustainable Development, 5(1), 15-19. https://doi.org/10.31149/ijefsd.v5i1.3870
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