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Sattorov T.T. assistant teacher Department of "Accounting and Audit" Samarkand Institute of Economics and Service
Uzbekistan Rajaboev Sh.Sh. assistant teacher Department of "Information Technologies", Samarkand Institute of Economics and Service
Uzbekistan
ANALYTICAL AUDIT OF PRIVATE CAPITAL IN ENTERPRISES
DEEDS
Abstract. The analysis of the share of the structural elements of private capital in the republic in relation to the value of the sources of own funds and the analysis of the changes in the value of the elements over the years is carried out separately for each item. Analysis in this order does not allow to determine at the expense of which group of sources the change in the value of private capital occurred.
Keywords: money, personnel, accounting, banking, operations, operations.
Analytical operations mean the analysis and evaluation of the information received by the auditor, the identification of unusual and incorrectly reflected facts of economic activity in accounting, and the study of important financial and economic indicators of the audited economic entity in order to determine the causes of such errors and confusions.
Analytical operations involve the use of elements and methods of financial analysis, such as comparisons, ratios and coefficients.
of analytical operations is comparison. It compares the following: balances in schemes for different periods; financial reporting indicators with business plan indicators; the ratio between various items of the report and the data of previous periods; financial indicators of the economic entity with the average indicators in the relevant sector of the economy; financial information with non-financial information (information about the activity of an economic entity that is not directly reflected in its accounting system).
Analytical operations include the study of interrelationships between indicators of accounting and reporting data, comparison of reporting data and their trends of change, study of the reasons for sharp differences in reporting items and indicators.
(Table 12)
Private capital elements of JSC enterprise in Samar sugar region share
analytical51
( thousand in soums )
No Elements 01.01.2018 Share (%) 01.01.2019 Share (%) 01.01.2020 Share (%)
1 Authorized capital 78460118 33.8 82705204 27.0 165410409 49.9
2 Added capital 50169 0.01 3336448 1.1 3336448 1.0
3 Reserve capital 35287391 15.2 52556002 17.2 63503325 19.2
4 Not distributed benefit 88230177 38.0 84544817 27.6 38784100 11.7
5 Purposeful receipts - - 34356056 11.2 12874550 3.9
6 The future period expenses reserve 30440724 13.1 48690118 15.9 47601630 14.4
7 Own funds sources total: 232468579 100.0 306188645 100.0 331510462 100.0
8 of HK in the balance sheet percentage (%) 86.0 97.3 72.9
9 Balance total: 270400396 - 314813678 - 454475858 -
Equity is structural of the elements own funds sources common to the value of relatively shares and their years during change from the data of Table 12 to see can _
(Table 13)
JSC enterprise in Samar sugar region dynamic analysis of 52private capital
elements
_(thousand in soums )
N o Elements 01.01.2018 Growth (%) 01.01.2019 Growth (%) 01.01.2020 Growth (%)
1 Authorized capital 78460118 90.9 82705204 5.4 165410409 100.0
2 Added capital 50169 - 3336448 6550 3336448 -
3 Reserve capital 35287391 2.2 52556002 48.9 63503325 20.8
4 Not distributed benefit 88230177 25.5 84544817 -4.2 38784100 -54.1
5 Purposeful receipts - - 34356056 - 12874550 -62.5
51By Dissertation make up developed JSC enterprises in Samar sugar region in the example 52By Dissertation make up developed JSC enterprises in Samar sugar region in the example
6 In the future expenses reserve 30440724 59.4 48690118 60.0 47601630 -2.2
7 Own funds sources total: 232468579 40.8 306188645 31.7 331510462 8.3
8 of HK in the balance sheet percentage (%) 86.0 - 97.3 - 72.9 -
9 Balance total: 270400396 - 314813678 - 454475858 -
Elements of private capital years during growth indicators from the data of table 13 to see can _ Tables 12 and 13 information too of private equity value change common without basically which factor at the expense of happened that it was evaluation enable does not give
Private capital accounting _ international practice research to do in the process of, his with a separate standard in order not to be put was determined. Accounting _ in the field in practice has been international standards requirements research done without private capital account organize in reaching main counted standards The list is given in Table 15 passed.
Today's in the day more than 160 of the world countries this standards based on private capital account is running This of states most of them developed countries in line confession done _
Table 14
JSC enterprise in Samar sugar region private capital new to classification according to structural of the elements growth indicators analysis53
____ (thousand in soums )
N o Elements groups 01.01.2018 Growt h (%) 01.01.2019 Growt h (%) 01.01.2020 Growt h (%)
1 Founders deposits 78510287 191 86041652 110 168746857 196
2 Enterprise work found funds 123517568 118 137100819 111 102287425 75
3 It's fair the value to determine and in the future appropriation for funds 30440724 159 83046174 273 60476180 73
4 Own funds sources total: 232468579 141 306188645 132 331510462 108
5 XK is in the balance sheet percentage (%) 86.0 - 97.3 - 72.9 -
6 Balance total: 270400396 314813678 454475858
53By Dissertation make up developed JSC enterprises in Samar sugar region in the example
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