IMPROVEMENT ACCOUNTING OF SALES AGRICULTURAL PRODUCTS ON FARM ENTERPRISES

Tashmuratovich Eshmuradov Ulugbek and Ismatovich Alikulov Abdimumin
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Tashmuratovich Eshmuradov Ulugbek: Samarkand Agricultural University, Uzbekistan
Ismatovich Alikulov Abdimumin: Samarkand Agricultural University, Uzbekistan

SEA - Practical Application of Science, 2014, issue 5, 649-654

Abstract: In this study we examine the selling process of farm enterprises,particularly, we will investigate the approach of improving the accounting of sales.The study also examines the factors associated with recognition of revenue in the phase of sale of goods and services of farm enterprises. The findings show that there are numerous mistakes in accounting of sales and financial statements. In addition, we conclude that the main contribution of IAS 41 is to provide a strong conceptual framework in agricultural accounting practice. However, this standard is mainly used in EU. In the study we try to find the ways of applying of IAS 41 in accounting system of farms of the region Samarkand.

Keywords: Accounting; Farms; Primary accounting; Accounting of realization; Correspondence accounts (search for similar items in EconPapers)
JEL-codes: M41 Q11 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2014:i:5:p:649-654

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