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Urazov K.B. professor
Samarkand Institute of Economics and Service
Khalikulov O.Kh. doctoral student
Samarkand Institute of Economics and Service
Khusanov M.Kh. assistant
Samarkand Institute of Economics and Service IMPROVING ACCOUNTING IN CONSTRUCTION ORGANIZATIONS
Abstract. In this article, ways to improve the state and movement of existing construction machines-mechanisms of construction organizations operating in our country are highlighted.
Key words: construction organizations, accounting, construction work, construction machinery, movement of construction machinery, plan of accounts, status of construction machinery.
A series of regulations aimed at the fundamental reform of the construction industry, the wide introduction of foreign experiences into the construction practice based on national and international standards in a modern way, and most importantly, ensuring the truthfulness, reliability and openness of information about the state, movement and accounting of the construction machines and mechanisms existing in construction organizations. - legal documents were accepted. In particular, the following tasks occupy the main place in the state program, namely:
-I- revision in terms of the introduction of market mechanisms, exclusion of obsolete and obsolete technologies and machines in the preparation of estimate documents. [1]
As stated in the Address of the President of the Republic of Uzbekistan Sh.M. Mirziyoev to the Oliy Majlis on December 29, 2020, "In the last 4 years, serious steps have been taken to introduce market mechanisms to all aspects of our economy. The task now is to create a foundation for long-term sustainable growth through deep structural reforms." [2]
In the activity of construction organizations in the Republic of Uzbekistan, accounting plays an important role in taking into account the state and movement of construction machinery and mechanisms. It is important to correctly reflect the accounting and establish a control function in any economic entities operating in our republic, including construction organizations. According to the law document of the Republic of Uzbekistan "On Accounting", accounting consists of a regulated system of collecting, recording and summarizing accounting
information on the basis of documents, as well as drawing up financial and other reports based on it. [3]
It is known that many economists and researchers of our country have directly conducted scientific research in the field of construction machinery-mechanism calculation, that is, in the field of scientific research.
Economists in our country N.A. Makhmudova [4] direct lifting machines and equipment often work in a cycle mode and provide theoretical and practical skills to lifting machines and the condition and movement of construction cranes and loaders, T.I. Askarkho'jaev, Kh. N. Dimitov, R. O. Shukurov, A. O. Ikramov, S. I. Ibrokhimov, Z. O. Maksudov, M. T. Umirov [5] features of using construction machines and mechanisms, i.e. road construction machines from quality to quality K.B.Urazov [6] contributed to the harmonization of practical and theoretical knowledge and skills in elucidating the basis of the main account in explaining the total accounting operations in the construction organizations operating on the scale of our country. In terms of the theoretical and practical aspects of reflecting machines and equipment in accounting and improving their state and movement accounting in construction organizations, several principles of order are being researched at the international and national level 78.
Research methodology. This research and as a result of the research, systematic analysis and accounting methods were used in order to study the possibilities of effective use of construction machinery-mechanisms in construction organizations based on international standards.
Analysis and results. The state and movement of existing construction machines and mechanisms in the construction organizations operating in our republic, as well as their delivery and realization is considered an important transaction for the construction organization. That's why it is appropriate to pay special attention to operations related to the input and output of construction machines and mechanisms in construction organizations.
Construction organization "SUFAT I D" purchased XCMG QY25K5-C (EURO-5) autocrane (construction machine-mechanism) from "NAVOI PROM GRAND" LLC for 1,612,210,000 soums (on the date of issuing the customs cargo declaration). The accumulated exchange rate difference is 10,000,000 soums. It is appropriate to reflect these transactions in the following accounting records.
When the fixed asset (construction machine-mechanism) is put into use, its value is reflected in correspondence with account 0820 on the debit of account 0130 "Machines and equipment". When concluding an additional agreement on the provision of equipment for free, its initial value should be reflected in account 8530-"Property received for free". When closing account 6010-"Accounts payable to suppliers and contractors" on the date of concluding an additional transaction, the balance of the accumulated exchange rate difference in the account should be reflected as income in account 9390-"Other operating income".
Table 179
Reflecting operations related to the import of the main means (construction
machinery-mec îanism) in the accounting records
N o Content of economic operation Amount, (thousand soums) Correspondence * Basic document
debit credit
1. The construction machinery was purchased for a fee 1 612 210,0 0820 6010 contract, invoice
2. The use of construction machinery was introduced 1 612 210,0 0100 0820 Evidence
3. According to the additional agreement, the free delivery of construction machinery was reflected 1 612 210,0 6010 8530 contract, deed
4. Exchange rate difference is reflected as income - di 1 0 000, 0 6010 9390 contract, calculation
In the existing construction organizations operating in our republic, it is important to use accurate methods based on accounting tasks in the implementation of construction machinery and mechanisms. In construction organizations, fixed assets (construction machines and mechanisms) can be reduced due to their sale, liquidation, free transfer, introduction as a foundation contribution and other expenses. These operations are reflected in the account with the following accounting entries.
Table 280
Representation of operations related to the output of the main means (construction machinery-mechanism) in construction organizations in the
accounts
N The content of the operation Correspondence* [7] Basic document
o Sum a Debit Credit
Sale of the main means (construction machines and mec îanisms).
1. The main tool (construction machine- mechanism) - to the value of sale (VAT you) 600 000, 0 4010 9210 Contract, invoice
2. there is a corporate VAT payer and tax subject). The VAT rate is 15% 81 (600,000.0*15/115) 78 260.9 4010 6410 Contract, invoice
79Practical approach by the author based on the information of "SUFAT I D" LLC.
80Urazov K.B. "Peculiarities of accounting in other industries"., Textbook.-T.: 2019.
81 Tax Code of the Republic of Uzbekistan (new version). Special part. Section X. Value added tax. Chapter 35. Article 258. 2020.
3. To the initial value of the main tool (construction machine-mechanism). 500,000.0 9210 0130 Contract, invoice
4. The main tool (construction machine-mechanism). j write off accumulated depreciation 12 0 000, 0 02 3 0 9210 Contract, invoice
5. Write-off of revaluation reserve 8 0 000, 0 8510 9210 Calculation
6. Profit from sale 300,000.0 9210 9310 Figure 2
7. Loss on sale - 9430 9210 Figure 2
Conclusions and suggestions. Based on the information in the above table, it is appropriate to realize the main tools (construction machines-mechanisms) in the activities of any economic entities, including construction organizations. It is worth noting that, based on the data of table 1 - 2, the features of expression in profit (9310) or loss (9430) accounts as a result of input and output of fixed assets (construction machine-mechanism) are highlighted. Also, based on the above operations in construction organizations, we found it permissible to emphasize the following as suggestions and recommendations:
S creation of clarity in the management and financial accounting data on the description and classification of construction machinery and mechanisms; S help to determine the real condition of construction machinery; S to ensure timely and correct reflection of operations on the condition and movement of construction machinery in accounting and reporting;
S to be the basis for providing accurate information to internal and external users about the state and movement of construction machinery;
S to create a basis for timely implementation of tax calculation and payment on the condition and movement of construction machines and mechanisms.
In conclusion, based on the above information, it serves as the main factor in ensuring the continuous implementation of the control function of accounting.
References:
1. Decree of the President of the Republic of Uzbekistan dated February 7, 2017 No. PF-4947 " On the Strategy of Actions for Further Development of the Republic of Uzbekistan ". Issue 28 (6722) of "Khalk sozi" newspaper dated February 8, 2017.
2. Address of the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis. 2 9.12.2020. _
3. of the Republic of Uzbekistan " On Accounting". (new edition). Article 4. Approved by 0rQ-404, April 13, 2016. https: //lex.uz/docs/2931253.
4. H.A.MaxMygoBa "KypHnnm MamHHanapn Ba MexaHH3M.rapHHH TatMHp^am". Kac6-xyHap mme^napn ynyH y^yB KynnaHMa. T.: "^Hra Hamp".2007.11-6eT.
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