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IMPROVEMENT OF CASH ACCOUNTING ON THE BASIS OF INTERNATIONAL STANDARDS

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ARTICLE ANNOTATION

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In this article, the main problems in the accounting of cash and equivalents, the transition from strictly regulated accounting to accounting based on the principles of MFRS are recommended. On the basis of foreign experiences, proposals were developed to improve the composition of cash and cash equivalents. Accounts for recording cash flows have been included in the working chart of accounts of enterprises, and their accounting procedures have been developed. The issues of IFRS No. 15 “Revenue from Contracts with Customers”, IAS No. 21 “The Effects of Changes in Foreign Exchange Rates” and International Standards on Accounting for Financial Instruments” on the organization of cash accounting, and the liberalization of cash transactions were studied.

AUTHORS

A.Eshankulov

Samarkand Institute of Economics and Service

Tags

# investment activity# пул маблағлари# денежные средства# пул эквивалентлари# операцион фаолият# cash# cash equivalents# инвестиционная деятельность# молиявий фаолият# операционная деятельность# инвестициявий фаолият# кичик касса.# мелкая касса.# operational activity# бош касса# эквиваленты денежных средств# главная касса# financial activity# head cashier

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0725-0053

DOI:

Not Available

References

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Боронов Б. (2020) Корхоналар молиявий активлари ҳисобини такомиллаштириш. PhD диссертацияси. Тошкент, 42-б.

Гуржий Н.А. (2023). Организация бухгалтерского учета денежных средств, анализ денежных потоков организации //Журнал Актуальные вопросы экономических наук. file:///C:/Users/user/Downloads/53149850.pdf

Космакова Е. (2023). Учет наличных денежных средств. //https://www.b kontur.ru/enquiry/1149-uchet-nalichnyh-denezhnyh-sredstv

Омельченко Е.Ю. (2017). Современный учет денежных средств и контроль их движения журнал: журнал экономических исследований том 3 № 4 2017 рубрики: бухгалтерский учет, анализ и аудит https://naukaru.ru/ ru/ nauka /article/16261/view

Осипова А.И. (2020) Учет денежных средств в кассе организации // Журнал «Экономику и социум» №1 (68). https://cyberleninka.ru/article/n/uchet-denezhnyh-sredstv-v kasse-organizatsii/viewer