REFLECTING QUESTIONS ON THE REDUCING OF ACCOUNTS RECEIVABLE AND ACCOUNT PAYABLE OF ENTERPRISES IN THE CONDITIONS OF ECONOMIC MODERNIZATION
Keywords:
Creditor debts, Debtor debts, Liability, Money resources
Abstract
In modernization condition reduction of debtor and creditor debts will give the chance to improve of their financial situation and promote financial stability. In this statement explored the essence of debtor and creditor debts, peculiarity of liabilities, and ways reduction of debtor and creditor debts. Giving offers in this statement use in practices will give to develop of accounting debtor and creditor debts in enterprises, improve their financial situation.References
Karimov I.A. The World financial-economic crisis, its overcoming ways and measures in Uzbekistan case. T.: Uzbekistan, 2009.
“Provisions, Contingent Liabilities and Contingent Assets” International standard of the financial reporting (ISFR) 37.
“The inquiry about debtor and creditor debts-form N2а” Appendix N6 to the order of the Minister of Finance of Republic of Uzbekistan from December,27, 2002.
“The accounting policy and the financial reporting” National standard of accounting (NSA) N 1.
“The balance sheet” National standard of accounting (NSA) N 5.
Published
2010-12-01
Issue
Section
Articles
Copyright (c) 2010 ALISHER J TUYCHIYEV
Copyright information
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (Creative Commons Attribution License 3.0 - CC BY 3.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
info@cbuni.cz, www.cbuni.cz, ojs.journals.cz