Balance Sheet: Types, Structure and Requirements

Authors

  • Abdusalomova Nadira Bahodirovna Tashkent State University of Economics, Doctor of Economics, Professor
  • Abduganiyev M. A. Student of the Faculty of Finance and Accounting, Tashkent State University of Economics

DOI:

https://doi.org/10.51699/ajdes.v30i.747

Keywords:

Balance sheet, cash, receivables and payables, fixed assets, intangible assets

Abstract

The balance sheet contains a large amount of information about the financial and economic activities of the enterprise: the property status of the enterprise, the availability of financial resources, their distribution and use, the capitalization of financial results (profit), equity and borrowed funds, information on the availability and condition of funds, the state of accounts receivable and accounts payable debt, fixed assets, condition and changes in intangible assets and so on.

References

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Balance sheet. National Accounting Standard No. 15. Approved by Order of the Minister of Finance of the Republic of Uzbekistan No. 45 dated March 12, 2003. State registration by the Ministry of Justice of the Republic of Uzbekistan on March 20, 2003 under the number 1226. https://lex.uz/acts/839065

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Usmanovich, B. A. (2022). EVALUATION AND WAYS TO IMPROVE THE FINANCIAL CONDITION OF THE ENTERPRISE. World Bulletin of Management and Law, 8, 67-70.

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Published

2023-06-26

How to Cite

Bahodirovna, A. N. ., & M. A. , A. . (2023). Balance Sheet: Types, Structure and Requirements. Academic Journal of Digital Economics and Stability, 30, 230–237. https://doi.org/10.51699/ajdes.v30i.747

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