THE IMPORTANCE OF CASH ACCOUNTING AT THERMAL POWER PLANTS AND ASSOCIATED PROBLEMS

Orolova Aziza Umid qizi

 2nd-year doctoral candidate at Tashkent State University

of  Economics, Tashkent, Uzbekistan

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Email:aziza.uralova@icloud.com

ORCID:0009-0006-7793-5711

Abstract. This article examines the theoretical and methodological foundations of cash accounting in the operations of thermal power plants , and its importance in ensuring an enterprise’s financial stability and solvency. The study is structured in the IMRAD format and, using the example of Uzbekistan’s thermal power plants, reveals the practical problems that arise in cash accounting and control, with scientifically grounded proposals developed for eliminating them.

Keywords: thermal power plant, cash accounting, cash operations, cash flows, liquidity, accounts receivable and payable, financial control, energy sector.

 

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