Current State of Accounting and Reporting of Financial Results in Joint-Stock Companies
Keywords:
association, JSC, accaunting, finance, economy, indicators, profit, expence, income
Abstract
When it is called a financial result, it is understood that during a certain reporting period of an enterprise, an association, a Joint Stock Company, etc., there is an increase (or decrease) of self-owned funds in the process of its entrepreneurial activity. In accounting, the result of such activity is determined by calculating and balancing all the benefits and losses of the reporting period. To take into account the benefits and losses, the account of the same name is used. This account is an asset – passive account, and the balance can be on its debit and credit side. The balance on the debit side represents the loss and the balance on the credit side represents the profit.
Downloads
Download data is not yet available.
References
1. Abashina A.M., Simonova M.N. Chistaya pribil, reserve I Foundation. M., "Fimin", 1997 g.
2. Abdullaev A., Abduvahabov A., Geyumov I., Textbook "audit basics". T.: Center "O'AJBNT", 2003.
3. Akramov E.A. Financial analysis. T.: "Uzbekistan", 2000.
4. Babajanov O., Hamidov.A. Practical classes in the subject of financial accounting. "Science", T., 1999.
5. Babajanov O. Financial account. T., "East", 2000.
6. Babajanov O. Finansovy uchyot. T., TGEU, 2001 g.
7. Bakanov M.I., Sheremet A.D. "Theoria economicheskogo analiza". M.: Statistics I Finansi, 1998 g.
8. "Accounting uchyot". Pad. Red. E.P.Kozlovoy. M.: Statistics I Finansi, 1999 g.
9. Volkov N.G. Avaktorskiy uchyot Operasi s nalichnoy inostrannoy currency. M., "Mezhdunarodny tsentr finansovo-ekonomicheskogo razvitiya", 1995 g.
10. Gadoev E.F. and others. Accounting: questions and answers. Part 1, T., 1996.
11. Gadoev E.F. and others. Accounting: questions and answers. Part 2, T., 1996.
12. Gadoev E.F. and others. The plan of accounting accounts and recommendations for its application. T., 1998.
13. Zavalishina I.A. New accounting. T.: "The world of Economics and law", 2004.
14. Zidulin A.P. Accounting uchyot na kapitalicheskikh stran. M., "Izdatelstvo UDN", 1990 g.
15. Ibrahimov A.K., Karimov A.A. Foreign investment accounting. T., "Uzbekistan", 1999.
16. Makalskaya M.L., Denisov A.Yu. Samouchitel po avaktorskomu uchyotu. M.: Delo I shuttle, 1998 g.
17. Makarev V.I. Uchyot v usloviyah rinka. Consultation. M.: Statistics I Finansi, 1992 g.
18. Xidirberdiyevich, A. E., Ilkhomovich, S. E., Azizbek, K., & Dostonbek, R. (2020). Investment activities of insurance companies: The role of insurance companies in the financial market. Journal of Advanced Research in Dynamical and Control Systems, 12(S6), 719-725.
19. KHURRAMOV, A., & GANIEV, I. M. (2021). The Economic Effectiveness of Using Effective Risk Management Techniques in Project Management. DEVELOPMENT ISSUES OF INNOVATIVE ECONOMY IN THE AGRICULTURAL SECTOR, 13-18.
20. Bekmuratovich, M. O., & Khurramov, A. (2021, May). PROSPECTS FOR DIGITAL ECONOMY DEVELOPMENT IN UZBEKISTAN: ON THE EXAMPLE OF BELARUS. In Euro-Asia Conferences (Vol. 5, No. 1, pp. 216-218).
2. Abdullaev A., Abduvahabov A., Geyumov I., Textbook "audit basics". T.: Center "O'AJBNT", 2003.
3. Akramov E.A. Financial analysis. T.: "Uzbekistan", 2000.
4. Babajanov O., Hamidov.A. Practical classes in the subject of financial accounting. "Science", T., 1999.
5. Babajanov O. Financial account. T., "East", 2000.
6. Babajanov O. Finansovy uchyot. T., TGEU, 2001 g.
7. Bakanov M.I., Sheremet A.D. "Theoria economicheskogo analiza". M.: Statistics I Finansi, 1998 g.
8. "Accounting uchyot". Pad. Red. E.P.Kozlovoy. M.: Statistics I Finansi, 1999 g.
9. Volkov N.G. Avaktorskiy uchyot Operasi s nalichnoy inostrannoy currency. M., "Mezhdunarodny tsentr finansovo-ekonomicheskogo razvitiya", 1995 g.
10. Gadoev E.F. and others. Accounting: questions and answers. Part 1, T., 1996.
11. Gadoev E.F. and others. Accounting: questions and answers. Part 2, T., 1996.
12. Gadoev E.F. and others. The plan of accounting accounts and recommendations for its application. T., 1998.
13. Zavalishina I.A. New accounting. T.: "The world of Economics and law", 2004.
14. Zidulin A.P. Accounting uchyot na kapitalicheskikh stran. M., "Izdatelstvo UDN", 1990 g.
15. Ibrahimov A.K., Karimov A.A. Foreign investment accounting. T., "Uzbekistan", 1999.
16. Makalskaya M.L., Denisov A.Yu. Samouchitel po avaktorskomu uchyotu. M.: Delo I shuttle, 1998 g.
17. Makarev V.I. Uchyot v usloviyah rinka. Consultation. M.: Statistics I Finansi, 1992 g.
18. Xidirberdiyevich, A. E., Ilkhomovich, S. E., Azizbek, K., & Dostonbek, R. (2020). Investment activities of insurance companies: The role of insurance companies in the financial market. Journal of Advanced Research in Dynamical and Control Systems, 12(S6), 719-725.
19. KHURRAMOV, A., & GANIEV, I. M. (2021). The Economic Effectiveness of Using Effective Risk Management Techniques in Project Management. DEVELOPMENT ISSUES OF INNOVATIVE ECONOMY IN THE AGRICULTURAL SECTOR, 13-18.
20. Bekmuratovich, M. O., & Khurramov, A. (2021, May). PROSPECTS FOR DIGITAL ECONOMY DEVELOPMENT IN UZBEKISTAN: ON THE EXAMPLE OF BELARUS. In Euro-Asia Conferences (Vol. 5, No. 1, pp. 216-218).
Published
2023-02-13
How to Cite
Madina, K. (2023). Current State of Accounting and Reporting of Financial Results in Joint-Stock Companies. Central Asian Journal of Theoretical and Applied Science, 4(2), 25-31. https://doi.org/10.17605/OSF.IO/7PFES
Section
Articles
