THE FEATURES OF ACCOUNTING IN AGRICULTURAL ENTERPRISES
Vol. 5 No. 9 (2025): Eurasian Journal of Academic Research 162-165
Abstract
This article provides an in-depth analysis of the distinctive aspects of accounting in agricultural enterprises. Specifically, it highlights the factors of seasonality, the existence of multi-branch activities, the utilization of fixed assets, the perishability of products, and the role of state subsidies and incentives in accounting. Furthermore, the theoretical foundations and practical challenges of agricultural accounting are examined, with their significance substantiated through tables and analytical explanations.
Keywords:
References
Do‘smuratov R.D. Buxgalteriya hisobi nazariyasi. – T.: «Yangiyo‘l poligraf servis», 2007. -351 b.
Hoshimov B. Buxgalteriya hisobi nazariyasi. – T.: «Yangi asr avlodi», 2004.-279 b.
Karimov A., Islomov F., Avloqulov A. Buxgalteriya hisobi. –T.: «Sharq» NMAK, 2004. – 592 b.
Ostonaqulov M., Ostonaqulov U., Ostonaqulov G. Buxgalteriya hisobi nazariyasi. – T.: «O‘zbekiston yozuvchilar uyushmasi Adabiyot jamg‘armasi» nashriyoti, 2005. – 367 b.
G‘ulomova F. Buxgalteriya hisobi (o‘quv qo‘llanma). –T.: «Mehnat», 2001.
Readership
Downloads
Published
Issue
Section
How to Cite
