CLASSIFICATION OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AMONG ECONOMIC ENTITIES AND THE CAUSES OF THEIR EMERGENCE

Authors

  • Po‘latov Tirkash Sotiboldiyevich, Rahmonqulov Temirbek Eshmamatovich “Finance and financial technology ” University of science and technologies

DOI:

https://doi.org/10.55640/

Keywords:

accounts receivable, accounts payable, economic entities, financial relations, classification of liabilities.

Abstract

 This article analyzes the classification of accounts receivable and accounts payable among economic entities and the reasons for their emergence. Receivables and payables play a crucial role in ensuring the efficiency and financial stability of enterprises. The factors leading to the formation of these liabilities and methods for their management are also examined.

References

1.Smith, J., & Brown, R. (2018). Accounting Systems in Small Enterprises: Theoretical Perspectives. Journal of Small Business Management, 56(4), 521-536.

2.Jones, P., & Taylor, L. (2019). Financial Analysis in SMEs: Challenges and Solutions. International Journal of Business Research, 11(2), 98-112.

3.Abdullaev, R. (2018). Accounting and Tax Control: Theoretical and Practical Aspects. Tashkent: Faculty of Finance and Accounting Press.

4.Islomov, M. (2022). Digital Technologies and Automated Accounting Systems. Tashkent: Information Technology Center.

5.Tursunov, Z. (2021). Financial Management and Accounting in Small Business Entities. Tashkent: University of Finance and Financial Technologies.

6.Jones, P., & Taylor, L. (2019). Financial Analysis in SMEs: Challenges and Solutions. International Journal of Business Research, 11(2), 98-112.

7.Abdullaev, R. (2018). Accounting and Tax Control: Theoretical and Practical Aspects. Tashkent: Faculty of Finance and Accounting Publishing House.

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Published

2025-06-08

How to Cite

CLASSIFICATION OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AMONG ECONOMIC ENTITIES AND THE CAUSES OF THEIR EMERGENCE. (2025). International Journal of Political Sciences and Economics, 4(06), 20-23. https://doi.org/10.55640/

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