Articles
| Open Access | IMPROVING ACCOUNTING OF VINEYARD CREATION COSTS ON FARMS
Ibragimov Mansur Mardonovich , PhD, Associate professor of Samarkand Institute of Economics and Service. Uzbekistan. Samarkand.Abstract
The article describes some organizational and methodological issues of accounting for the costs of organizing grape plantations, as well as formulates scientific conclusions, gives suggestions and practical recommendations for their improvement.
Keywords
Capital Investment, Accounting Accounts, Analytical Account, Cost Object, Cost Item, Efficiency.
References
Decree of the President of the Republic of Uzbekistan dated January 28, 2022 "On the new development strategy of Uzbekistan for 2022-2026" Presidential Decree No. 60.
Decision of the President of the Republic of Uzbekistan of August 3, 2023 Presidential Decree No. 260 "On measures aimed at further development of the viticulture and wine industry in 2023-2026".
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Accounting in agriculture in primary documents and transactions. Edited by M.F. Ogiychuk and V.M. Gavrilyuk. Kiev "Factor", 2008. P. 480.
Economy of the enterprise. Textbook for universities. 5th edition. / Ed. acad. V.M.Sokolov. SPb: Peter, 2010 .-- 416s. - (Series "Textbook for universities"). ISSN 978-5-91180-462-6.
Pizengolts M.Z. Agricultural accounting. Vol. 1, Part 1. Financial accounting: Textbook. - 4th ed. -M .: Finance and statistics, 2001 . P. 480.
Gadoev E.F. and others. A Practical Guide for Accountants. Two volumes. -T .: “Norma” 2010, Volume 2, page 424.
Website: vinsanoat.uz, agro.uz, Kun.uz.
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