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Improvement Accounting Of Sales Agricultural Products On Farm Enterprises

Author

Listed:
  • Tashmuratovich Eshmuradov ULUGBEK

    (Samarkand Agricultural University, Uzbekistan)

  • Ismatovich Alikulov ABDIMUMIN

    (Samarkand Agricultural University, Uzbekistan)

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.

Suggested Citation

  • Tashmuratovich Eshmuradov ULUGBEK & Ismatovich Alikulov ABDIMUMIN, 2014. "Improvement Accounting Of Sales Agricultural Products On Farm Enterprises," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 649-654, November.
    • Handle: RePEc:cmj:seapas:y:2014:i:5:p:649-654
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    More about this item

    Keywords

    Accounting; Farms; Primary accounting; Accounting of realization; Correspondence accounts;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q11 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Aggregate Supply and Demand Analysis; Prices

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