Small Business in the Republic of Uzbekistan: Organization of Accounting and Reporting

Authors

  • Eshonqulov Akmal Qudratovich Assistant of the Department of Accounting Samarkand Institute of Economics and Service

DOI:

https://doi.org/10.51699/ajdes.v23i.611

Keywords:

market economy, entrepreneurship, small business, private entrepreneurship, accounting, simplified accounting system, outsourcing, electronic reporting, working chart of accounts

Abstract

The article defines the advantages of small business and private entrepreneurship in the current conditions of economic development. Statistical data reflecting the share of small business in the economy of the Republic of Uzbekistan are given. The features of accounting inherent in small businesses are outlined, an overview of legislative and regulatory acts regulating the organization of accounting and reporting of small businesses is given.

References

Website of the State Committee of the Republic of Uzbekistan on statistics www.stat.uz.

Law of the Republic of Uzbekistan "On Accounting" dated April 13, 2016 No. LRU-404, website www.lex.uz.

Law of the Republic of Uzbekistan “On guarantees of freedom of entrepreneurial activity”, dated May 2, 2012 no. LRU-328, website www.lex.uz.

NAS No. 20 “Simplified accounting procedure for small businesses”, registered by the Ministry of Justice of the Republic of Uzbekistan on August 14, 2013 No. 2501, website www.lex.uz.

Order of the Minister of Finance on approval of the "Forms of financial statements and rules for filling them out", registered by the Ministry of Justice of the Republic of Uzbekistan dated January 24, 2003, registration No. 1209.

Qudratovich, E. A. . . (2022). the Impact of Cash Flows on the State and Results of the Financial Activity of the Enterprise. European Journal of Life Safety and Stability (2660-9630), 18, 65-71.

Eshonqulov Akmal Qudratovich. (2022). CONCEPT, ECONOMIC ESSENCE AND EVOLUTION OF APPROACHES TO THE DEFINITION OF CASH FLOWS OF AN ENTERPRISE. Galaxy International Interdisciplinary Research Journal, 10(4), 709–715.

Eshonqulov Akmal Qudratovich. (2022). CASH FLOW STATEMENT AS ONE OF THE BASIC FORMS OF FINANCIAL ACCOUNTING STATEMENTS. European Scholar Journal, 3(2), 23-25.

Qudratovich, E. A. . (2022). Information Capabilities and Methods of Compiling a Cash Flow Statement. American Journal of Economics and Business Management, 5(2), 53–56.

Qudratovich, E.A. (2022). INTERNATIONAL AND NATIONAL FINANCIAL REPORTING STANDARDS ON CASH FLOWS. Web of Scientist: International Scientific Research Journal, [online] 3(4), pp.1081–1085.

Qudratovich, E.A. 2022. Cash Flows of the Enterprise: The Essence and Methods of Their Evaluation. International Journal on Integrated Education. 5, 3 (Mar. 2022), 96-100.

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Published

2022-12-01

How to Cite

Qudratovich, E. A. . (2022). Small Business in the Republic of Uzbekistan: Organization of Accounting and Reporting. Academic Journal of Digital Economics and Stability, 23, 112–115. https://doi.org/10.51699/ajdes.v23i.611

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Section

Articles