Khudaykulov Amir Melikulovich,
PhD., Associate Professor of the Department of Accounting and Auditing of Termez State University, Termez, Uzbekistan
E–mail: amir7x@mail.ru; xudoyqulova@tersu.uz
ORCID: 0000-0001-8915-5962
Abstract. In this article, for situational reasons, the distinctive features of accounting for the registration of goods in trading enterprises and the establishment of trade margins by them, as well as accounting for other expenses and displaying net profit are analytically highlighted. At the same time, the sequence of display was commented on, according to finding the balance on accounting accounts, as well as the design of the turnover balance sheet, and as a result, the sequence of displaying the balance of active accounts in the active part of the balance sheet, and the balance of passive accounts in the passive part of the balance sheet. In particular, the sequence of displaying the final accounting entries in the report “On financial results” for transit accounts, showing the income and expenses of the enterprise, was commented on.
Keywords: Ware, trade margin, analytical account, synthetic account, accounting transaction, journal–order