ACCOUNTING FOR CHANGES IN AUTHORIZED CAPITAL IN SMALL BUSINESSES

Authors

  • Ismatullayev Dilshod Elmurod ugli Samarkand state university (Kattakurgan branch) Supervisor: Sattarova Feruza Rustam kizi e-mail address: Ismatullayevdilshod24@gmail.com
  • Sattarova Feruza Rustam kizi e-mail address: Ismatullayevdilshod24@gmail.com

Keywords:

small business, authorized capital, own founds, entrepreneur

Abstract

the article presents statistics on small business entities operating in our country. The regulatory framework for the reduction of shares associated with the increase in the authorized capital by small business entities, as well as the authorized capital, is given. Feedback on the acceptance of shares contributed by third parties into the authorized capital was expressed. The provisions of accounting for accounting for changes in the authorized capital are presented. In order to reveal the composition of funds aimed at increasing the authorized capital, to be understandable and simple for investors, additional accounts were opened and the need was justified. Passive synthetic taking into account the share capital 8310-"ordinary shares", 8320-"preferred shares", 8330-"shares and shares", as well as any changes to account related accounts know.

References

.O‘zbekiston Respublikasining 2001 yil 06 dekabrdagi 310-II-sonli “Masʼuliyati cheklangan va qo‘shimcha masʼuliyatli jamiyatlar to‘g‘risida”gi Qonuni.

Shodiyev A.A (2020) Accounting in Uzbekistan. ISJ Theoretical & Applied Science 11 (91), 55.

Shodiyev A.A. (2020) Transformation of financial statements of small and medium business entities by the requirements of IFRS. EPRA International Journal of Economics, Business and Management Studies. Vol. 9 No. 5 (2022)

Shodiyev A. A. Accounting models //Theoretical & Applied Science. – 2020. – №. 11. – S. 527-530.

O‘zbekicton Pecpublikaci Buxgaltepiya hicobining milliy c standartlari. O‘zbekicton Pecpublikasi Adliya vazirligi tomonidan ro‘yxatga olingan. https://www.lex.uz

Raximova G.M. “Asosiy vositalar hisobi va auditini MHXS asosida takomillashtirish” Monografiya. -S.R.L.Akademic Publishing.: ISBN 978-620-0-62687-5. 2021 y

Downloads

Published

2023-04-14

Issue

Section

Articles