CURRENT STATE AND PROBLEMS OF ORGANIZATION OF RESERVE CAPITAL ACCOUNTS IN ENTERPRISES


Urishev Kahramon Ohunovich, Abduvohidov Javlonbek Ilhombekovich
Ph.D, Senior Lecturer, Andijan Institute of Agriculture and Agrotechnologies
Abstract
This scientific article presents the methodological aspects of the sources of formation of reserve capital in enterprises and the theoretical basis for the organization of its accounting, which provides recommendations for improving the accounting of reserve capital in enterprises.
Keywords: business entities, accumulated capital, reserve capital, retained earnings.
Journal Name :
EPRA International Journal of Socio-Economic and Environmental Outlook(SEEO)

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Published on : 2021-05-09

Vol : 8
Issue : 5
Month : May
Year : 2021
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