RESERVE CAPITAL ACCOUNT

Authors

  • Shamirzayev Umidjon Anvar ugli,Utkirov Shoxzodjon Utkir ugli,Kucharov Umidjon Maxmud ugli,Rofeyev Damirjon Shuhratovich,Kanaatov Anvar Shokirovich Student at Samarkand Institute of Economics and Service,Student at Samarkand Institute of Economics and Service,Student at Samarkand Institute of Economics and Service,Student at Samarkand Institute of Economics and Service,Kanaatov Anvar Shokirovich

DOI:

https://doi.org/10.55640/

Keywords:

reserve capital, reserve fund, financial stability, capital formation, accounting.

Abstract

This article explores the concept of reserve capital, its formation, components, and accounting practices. The role of reserve capital in the financial stability of an enterprise and proper accounting procedures are analyzed.

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References

Accounting Part 1: Textbook / A.A. Karimov, J.E. Kurbanbayev, S.A. Jumanazarov; – T.: “Economics-Finance”, 2020. p.

2. Barry Elliot, Jamie Elliot. Financial accounting and reporting. London, 2015. 17th Edition.

3. Harry I. Wolk, James L. Dodd, John J. Rozycki. Accounting Theory. 8th edition. SAGE Publications.USA, 2013.

4. Karimov A., Kurbanbayev J., Jumanazarov S., Khalilov Sh. Financial accounting and reporting. Textbook. - T.: “Economics-Finance”, 2018.

5. Urazov K. B. Accounting and audit. Tashkent - 2004.

6. Urazov K.B. Features of accounting in other industries. Textbook. Revised and updated 2nd edition. - T.: "Science and technology", 2019. - 540 p.

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Published

2025-05-22

Issue

Vol. 4 No. 4 (2025): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

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.

How to Cite

RESERVE CAPITAL ACCOUNT. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(4), 559-561. https://doi.org/10.55640/

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