CLASSIFICATION OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AMONG ECONOMIC ENTITIES AND THE CAUSES OF THEIR EMERGENCE
- Authors
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Po‘latov Tirkash Sotiboldiyevich, Rahmonqulov Temirbek Eshmamatovich
“Finance and financial technology ” University of science and technologies
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- Keywords:
- accounts receivable, accounts payable, economic entities, financial relations, classification of liabilities.
- Abstract
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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.
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- References
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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
- Section
- Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
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