Published November 30, 2025 | Version v1
Conference paper Open

ACCOUNTS WITH OTHER CREDITORS

  • 1. Samarqand iqtisodiyot va servis instituti, "Buxgalteriya hisobi" kafedrasi katta
  • 2. Samarqand iqtisodiyot va servis instituti, "Moliya va moliyaviy texnologiya" yo'nalishi talabasi

Description

This article analyzes the accounting of settlements with other creditors in enterprises. The study examines the procedure and efficiency of settlements related to employee wages, loans, social insurance and pension obligations, as well as amounts withheld based on court decisions. Additionally, the research explores the system of maintaining settlements, the use of debit and credit accounts, and their impact on the financial stability of the enterprise.

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References

  • [1] O'zbekiston Respublikasi Moliya Vazirligi, Milliy buxgalteriya hisob standartlari, Tashkent: Moliya Vazirligi, 2023.