PhD. Xatamov Kobil Xayirevich
Tashkent Institute of Finance, Tashkent, Uzbekistan
Email:[email protected]
ORCID: 0000-0003-4348-751X
Abstract: In this article, the issues of Organization of accounting of basic Instruments, Organization of it in Uzbekistan in accordance with international standards, as well as their maintenance and solution, organization, adoption and withdrawal of basic instruments, taking into account the circulation in this sphere, are discussed. Modernization in enterprises and organizations technical and technological re-equipment is undoubtedly the direction associated with the movement of basic tools, considering from this point of view we consider it worthwhile to dwell on the theoretical issues related to the basic tools and their movement in our country in the current conditions. Modernizing conditions of tertiary education therrni niouyati is a major instrument by which jurist subjects carry out their financial and financial activities, while therrni niouyati is an adult. Basic toolsplay an important role in the production process of a business entity because they form the basis of the production technique on which the whole enterprise is based and which is the criterion for assessing the production capacity of the enterprise. In the effective and efficient use of acoci vocites, the acoci should pay special attention to their proper grouping in the hijab, first of all, in the hub. Accounting for fixed assets in each business entity, including: income from fixed assets, expenditure on fixed assets (write[1]off), revaluation of fixed assets, depreciation of fixed assets, accounting for sales of fixed assets, free transfer or acquisition of fixed assets accounting, accounting for repairs of fixed assets, accounting for gains or losses from the sale of fixed assets. Fixed assets are important in enterprises, so if they are classified and accounted for in a timely manner, there will be no problems and shortcomings in accounting policies. In the effective and efficient use of acoci vocites, the acoci should pay special attention to their proper grouping in the hijab, first of all, in the hub. The accounting hijab serves as an important vocita in the hijab and control of transactions that are capable of in the business cub.
Key words: accounting, fixed assets, depreciation, reserves, income and expenditure of fixed assets, international financial reporting standards, analytical accounting, revaluation, classification of fixed assets.