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Vol. 10 No. 12 (2023)
International Multidisciplinary Journal for Research & Development

Articles

ACCOUNTING BALANCE, ITS TYPES, MANDATORY ELEMENTS OF ACCOUNTING

Published 2023-12-30

  • Xudayqulov Amir Meliqulovich

Xudayqulov Amir Meliqulovich
Head of the Accounting and Auditing Department of Termiz State University, Ph.D., associate professor.

Abstract

In the accounting balance, there is a lot about the financial and economic activity of the enterprise information in the volume: property status of the enterprise, financial resources availability, their distribution and use, financial results (profit). Capitalization, equity and debt funds, availability and condition of funds, state of receivables and payables, fixed assets, intangible assets information about its status and changes and the like is provided.

Keywords

Balance concept, accounting balance, assets, liabilities, reporting, reporting periods.

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References

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