Small Business in the Republic of Uzbekistan: Organization of Accounting and Reporting
DOI:
https://doi.org/10.51699/ajdes.v23i.611Keywords:
market economy, entrepreneurship, small business, private entrepreneurship, accounting, simplified accounting system, outsourcing, electronic reporting, working chart of accountsAbstract
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.
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