Methodology of making an accounting balance and expanding its analytical opportunities

Berdiyeva , Marjona, Бердиева , Маржона, Berdiyeva , Marjona

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article examines the methodological foundations of preparing the balance sheet, directions for its improvement, and issues of expanding analytical capabilities. The balance sheet is considered the primary source of information when assessing the financial condition of an enterprise, and its proper formation is crucial when making financial decisions. The article describes modern approaches to determining the composition of assets and liabilities, analyzing the balance sheet structure and liquidity level, as well as the possibilities of increasing the information value of balance sheet data through digital technologies and automated accounting systems. The research results serve to effectively use the balance sheet data, assess the financial stability of the enterprise, and optimize management decisions.

Maqola ma’lumotlari
MualliflarBerdiyeva , Marjona, Бердиева , Маржона, Berdiyeva , Marjona
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-11-28
Jild3
Son11
Betlar52-61
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss11-pp52-61
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss11-pp52-61 · Maqolaning asl sahifasi

Kalit so‘zlar

balance sheet, financial reporting, assets, liabilities, liquidity, financial stability, balance sheet preparation method, analytical indicators, бухгалтерский баланс, финансовая отчетность, активы, пассивы, ликвидность, финансовая устойчивость, метод составления баланса, аналитические показатели, buxgalteriya balansi, moliyaviy hisobot, aktivlar, passivlar, likvidlik, moliyaviy barqarorlik, balans tuzish uslubi, tahliliy ko‘rsatkichlar

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABerdiyeva , Marjona, Бердиева , Маржона, & Berdiyeva , Marjona (2025). METHODOLOGY OF MAKING AN ACCOUNTING BALANCE AND EXPANDING ITS ANALYTICAL OPPORTUNITIES. Иқтисодий тараққиёт ва таҳлил, 3(11), 52-61. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp52-61
GOST (OAK)Berdiyeva , Marjona, Бердиева , Маржона, Berdiyeva , Marjona METHODOLOGY OF MAKING AN ACCOUNTING BALANCE AND EXPANDING ITS ANALYTICAL OPPORTUNITIES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 11. – P. 52-61. – DOI: 10.60078/2992-877x-2025-vol3-iss11-pp52-61.
MLABerdiyeva , Marjona, Бердиева , Маржона, and Berdiyeva , Marjona. “METHODOLOGY OF MAKING AN ACCOUNTING BALANCE AND EXPANDING ITS ANALYTICAL OPPORTUNITIES.” Иқтисодий тараққиёт ва таҳлил, 3(11), 52-61, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp52-61
ChicagoBerdiyeva , Marjona, Бердиева , Маржона, and Berdiyeva , Marjona. “METHODOLOGY OF MAKING AN ACCOUNTING BALANCE AND EXPANDING ITS ANALYTICAL OPPORTUNITIES.” Иқтисодий тараққиёт ва таҳлил, 3(11), 52-61 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp52-61
HarvardBerdiyeva , Marjona, Бердиева , Маржона, and Berdiyeva , Marjona (2025) ‘METHODOLOGY OF MAKING AN ACCOUNTING BALANCE AND EXPANDING ITS ANALYTICAL OPPORTUNITIES’, Иқтисодий тараққиёт ва таҳлил, 3(11), 52-61. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp52-61
BibTeX
@article{berdiyevamarjona2025,
  title = {METHODOLOGY OF MAKING AN ACCOUNTING BALANCE AND EXPANDING ITS ANALYTICAL OPPORTUNITIES},
  author = {Berdiyeva , Marjona and Бердиева , Маржона and Berdiyeva , Marjona},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {11},
  pages = {52-61},
  doi = {10.60078/2992-877x-2025-vol3-iss11-pp52-61},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp52-61}
}

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