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ARTICLES

 

Organization of control and audit in agriculture

43. April 2023 ­ 3142 S. Guliyeva • UOT: 33.336/63

The article analyzes the organization of control over the economic use of agricultural enterprises and state funds, ensuring control over the reliability of accounting (financial) accounting and reporting data for the timely detection of costs and losses, thefts, wastage. Also, the principles and characteristics of control in ...

Improving the accounting for cost capitalization transactions on biological assets

43. April 2023 ­ 3094 V. Mehdiyev • UOT: 338.43, 338.512: 636/637

The article explains the economic nature of biological assets, analyzes the current state of their accounting, and examines the issues of improving this area of accounting based on them. As biological assets are a part of the long-term assets of the enterprise, a number of characteristic business operations related to them ...

The role of improving accounting in the agricultural sector in increasing efficiency

34. October 2020 ­ 16515 E. Zeynalli • UOT: 338.43, 338.5

The article is devoted to the role of improving accounting and reporting in the agricultural sector increasing resource efficiency. For this purpose, the essence of accounting in the agricultural sector, the current situation of accounting in agriculture, innovations and steps taken in this field are studied. Also, the ...

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