The article identifies the advantages of small business and private entrepreneurship in the current conditions of economic development. The statistical data reflecting the share of small business in the economy of the Republic of Uzbekistan is given. The specifics of accounting peculiar to small business enterprises are given, the review of legislative and normative acts regulating the organization of accounting and reporting of small business subjects is given.
Mazkur maqolada hozirgi zamonaviy iqtisodiy rivojlanishni tam'inlashda kichik biznes va xususiy tadbirkorlikning afzalliklari bayon qilingan. O'zbekiston Respublikasi iqtisodiyotida kichik biznes ulushini aks ettiruvchi statistik ma'lumotlar keltirilgan. Kichik biznesga xos buxgalteriya hisobining xususiyatlari, kichik biznesda buxgalteriya hisobini tashkil etish va hisobotni tartibga soluvchi qonun va normativ hujjatlar tahlil qilingan.
В статье определены преимущества малого бизнеса и частного предпринимательства в современных условиях развития экономики. Приведены статистические данные, отражающие долю малого бизнеса в экономике Республики Узбекистан. Обозначены особенности бухгалтерского учета, присущие предприятиям малого бизнеса, дан обзор законодательно- нормативных актов, регулирующих организацию бухгалтерского учета и отчетности субъектов малого бизнеса.
The article identifies the advantages of small business and private entrepreneurship in the current conditions of economic development. The statistical data reflecting the share of small business in the economy of the Republic of Uzbekistan is given. The specifics of accounting peculiar to small business enterprises are given, the review of legislative and normative acts regulating the organization of accounting and reporting of small business subjects is given.
| № | Author name | position | Name of organisation |
|---|---|---|---|
| 1 | Matjonov B.R. | Senior lecturer | UrDU |
| № | Name of reference |
|---|---|
| 1 | The website of the State Statistics Committee of the Republic of Uzbekistan www.stat.uz |
| 2 | Law of the Republic of Uzbekistan “On Accounting” dated April 13, 2016 No. ZRU-404, website www.lex.uz |
| 3 | Law of the Republic of Uzbekistan “On guarantees of freedom of entrepreneurial activity”, dated May 2, 2012 No. ZRU-328, website www.lex.uz |
| 4 | Popov V.M. Collection of business plans: With recommendations: study guide. / Lyapunov S.I. Popov. V.M. S.G. Zverev. A.A. / ed. ee n., prof. Popov.V.M, and Lyapunov S.I. - 6th ed. Sr.-M. :: KNORUS, 2006, - 336 p |
| 5 | Management of business in turbulent times / Trans. from English - M .: Alpina Business Books, 2006, - 203 p. |