Theoretical foundations of inventory accounting

Alimkhanova, Nigora, Алимханова, Нигора, Алимханова, Нигора

Иқтисодий тараққиёт ва таҳлил · 2023-yil

Annotatsiya

This article is devoted to the theoretical basis of reflecting the relations related to inventory in business entities of different types of ownership operating in our country in accounting. The types of inventories in business entities, the main tasks of the accountant in accounting for them, as well as opinions on the state of inventory and the establishment of internal control over their storage are highlighted. To fulfill these tasks, first of all, the proposals and recommendations on the use of primary accounting data, synthetic and analytical account registers have been developed. This eliminates several problems in the organization of inventory accounts in economic entities and serves to raise the level of financial reporting dataaccuracy.

Maqola ma’lumotlari
MualliflarAlimkhanova, Nigora, Алимханова, Нигора, Алимханова, Нигора
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2023-12-31
Jild1
Son8
Betlar123-130
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2023-vol1-iss8-pp123-130
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2023-vol1-iss8-pp123-130 · Maqolaning asl sahifasi

Kalit so‘zlar

валовый доход, расходы, себестоимость продукции, сырье, незавершенное производство, gross income, expenses, product prime-cost, raw materials, work in progress, ялпи даромад, харажатлар, маҳсулот таннархи, хом-ашё материаллар, тугалланмаган ишлаб чиқариш

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAlimkhanova, Nigora, Алимханова, Нигора, & Алимханова, Нигора (2023). THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING. Иқтисодий тараққиёт ва таҳлил, 1(8), 123-130. https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp123-130
GOST (OAK)Alimkhanova, Nigora, Алимханова, Нигора, Алимханова, Нигора THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING // Иқтисодий тараққиёт ва таҳлил. – 2023. – T. 1, № 8. – P. 123-130. – DOI: 10.60078/2992-877x-2023-vol1-iss8-pp123-130.
MLAAlimkhanova, Nigora, Алимханова, Нигора, and Алимханова, Нигора. “THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING.” Иқтисодий тараққиёт ва таҳлил, 1(8), 123-130, 2023. https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp123-130
ChicagoAlimkhanova, Nigora, Алимханова, Нигора, and Алимханова, Нигора. “THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING.” Иқтисодий тараққиёт ва таҳлил, 1(8), 123-130 (2023). https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp123-130
HarvardAlimkhanova, Nigora, Алимханова, Нигора, and Алимханова, Нигора (2023) ‘THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING’, Иқтисодий тараққиёт ва таҳлил, 1(8), 123-130. https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp123-130
BibTeX
@article{alimkhanovanigora2023,
  title = {THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING},
  author = {Alimkhanova, Nigora and Алимханова, Нигора and Алимханова, Нигора},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2023},
  volume = {1},
  number = {8},
  pages = {123-130},
  doi = {10.60078/2992-877x-2023-vol1-iss8-pp123-130},
  url = {https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp123-130}
}

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