THE BALANCE SHEET: AN INDICATOR OF CORPORATE FINANCIAL DISCIPLINE
Keywords:
balance sheet, assets, liabilities, equity, financial position, business analysis.Abstract
A balance sheet is the primary financial statement reflecting an enterprise's financial position at a specific date (usually the end of a quarter or year). It illustrates what the enterprise owns (assets) and the sources of those funds (liabilities and equity). In this regard, the balance sheet serves as a "financial snapshot" of the enterprise, systematically presenting all economic resources and their origins. This thesis discusses the structure of the balance sheet, its role in analyzing business stability, and its practical significance.
References
Abdukarimov, A. Moliyaviy tahlil va buxgalteriya amaliyoti. Samarkand: Zarafshon Publishing House.
Karimov, M. Buxgalteriya hisobi asoslari (Article). Iqtisodiyot Publishing House, No. 3, p. 134.
Kaplan, Robert S., and David P. Norton. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press, 2004.
Stiglitz, Joseph E. Globalization and Its Discontents. W.W. Norton & Company, 2002.
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