Accounts on Liabilities and Methodological Approaches to Their Analysis

https://doi.org/10.31149/ijefsd.v5i1.3870
liability accounting income expenses debts contractual obligations

Authors

  • Gaybullaev Rakhim Murodovich
    Murodovich@gmail.co
    Professor of Samarkand Branch of Tashkent State University of Economics, Doctor of Economics, Uzbekistan
  • Anvarov Hassan Magistr of Samarkand Branch of Tashkent State University of Economics, Uzbekistan
Vol. 5 No. 1 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD)
Articles
January 9, 2023

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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.