Audit and economical analysis

Table109

Indicators	Beginning of the period	End of the period	The difference +, -
ACTIVE	10 219 731 945	12 593 199 960	2 373 468 015
1. Long-term assets	10 527 417 487	14 773 593 626	4 246 176 139
The starting value of the main tools	104 110 120	10 452 934 960	3 348 824 840
Depreciation of fixed assets	417 151	345 379	71 772
Residual value of property, plant and equipment	2 834 711 892	1 572 602 311	1 262 109 581
Intangible assets’ residual value	280 492 782	567 317 310	6 331 746
Capital investments	2 834 711 892	1 572 602 311	1 262 109 581
2. Current assets	2,978,372,713	2,978,372,713	2,978,372,713
Production stocks	819 530 511	819 530 511	819 530 511
Future expense	1 366 091 169	1 366 091 169	1 366 091 169
Funds	171 917 383	171 917 383	171 917 383
Other Current Assets	117 495 315	117 495 315	117 495 315
Total debtors	503 338 335	503 338 335	503 338 335
Including:
Calculations with customers	163 855 350	163 855 350	163 855 350
Advance payments to the budget	7 740 384	7 740 384	7 740 384
Totalbalanceonassets	13 198 104 658	13 198 104 658	13 198 104 658
PASSIVE
1. Own source of funds	7 745 794 466	7 745 794 466	7 745 794 466
Charter capital	614 384 306	614 384 306	614 384 306
Reserve capital	5 737 851 427	5 737 851 427	5 737 851 427
Undistributed benefits	507 693 607	507 693 607	507 693 607
Other Resources	885 865 126	885 865 126	885 865 126
2. Obligations	5 452 310 192	5 452 310 192	5 452 310 192
Long term bank loans and borrowings	4,675,490 146	4,675,490 146	4,675,490 146
Other Liabilities	14 744 216	14 744 216	14 744 216
Total Liabilities, Total	762 075 830	762 075 830	762 075 830
Including:
Obligations to suppliers and contractors	219 818 890	219 818 890	219 818 890
Obligations to the budget	20 798 130	20 798 130	20 798 130
Total on balance sheet liabilities	13 198 104 658	13 198 104 658	13 198 104 658

Conclusion: The total assets of the enterprise increased by 11 078 788 407 thousand UZS compared to the beginning of the period. The volume of long-term assets increased by 2 373 468 015 thousand UZS, the current assets increased by 8 705 320 392 thousand UZS.

The volume of capital and liabilities increased by 2 378 438 610 thousand UZS and reached 8 700 349 797 thousand UZS respectively.

At the end of the period, the share of own capital (private equity) in the total liabilities of the enterprise was 58.6%, reaching 41.7% by the end of the period. This change in the current period was largely due to the sharp increase in long-term debt.

In order to ensure the survival of the enterprise, it is necessary to read the bookkeeping balance of the enterprises and the financial statements economically.

The financial condition of the enterprise includes a set of indicators such as property, financial resources, financial stability and solvency, ability to meet its obligations to the state and other economic entities, the level of competitiveness and bankruptcy receives

For a more complete description of the financial condition of the entity, it is desirable to carry out a thorough analysis.

In the peculiarities of the financial situation analysis, financial analysts should take into account the following important aspects: the organization of operational processes; cash flows; management purpose; network risk assessment; the market; scope of activity; legal status and so on.

It is desirable to study the financial status analysis in the following sequence:

- reading balance sheet, horizontal, vertical and terend analysis;

- analysis of the balance of payments and solvency of the business entity;

- financial stability analysis of the business entity;

- forecasting its future changes in the financial position;

- considering the legislative status and practical measures to improve it.

The information you need to analyze can be found in the balance sheets, comments, notes, and explanations. It can also be used as a major book, account registrar and other additional resources for a comprehensive oversight of internal financial analysis.

Balance reading

Reading the financial statements of a company is crucial to its monetary position and financial position.

Different descriptions are provided by scientists for "reading" to read financial reports and financial reports.

The word "read" in financial statements is a very broad concept.

How to "read" the balance? What does it mean by reading it? Methods of reading or analysis of reading methods? To find answers to such questions, you need to understand its linguistic meaning.

"Reading" is understood as a complex coding process for understanding the text. However, the financial statements do not contain any text, only indicators, rows, and numbers.

"Reading" is a means of communication, communication, information and ideas exchange.

"Reading" requires a creative approach and critical analysis.

There are no laws in the "reading", and nothing has been done during the reading.

"Read" financial reporting is the most important and primary method of financial analysis.

Reading means literally reading the text and expressing it in sounds. In the financial report, the approach is somewhat challenging.

The word "read" refers to financial statements and their use in terms of their form, which is similar to a textbook that lists only numerical values. You can read the text only if you know what the numbers are. Simply put, reading financial reports means understanding, understanding, and understanding the financial standing, financial results, cash and equity of the enterprise through the words hidden in numbers in financial reporting forms.

What constitutes the "read" content of the financial statements. In our opinion, reading a financial report is a logical description of indicators without arithmetic calculations.

You must know the basics of alphabet for "reading". This basis of reading financial statements is the concepts reflected in the financial statements. Some of them may be understandable to all, but some strings are understood only by those with special knowledge and professional qualifications. At the same time, any concept of financial statement, balance sheet can be used. For example: financial investments, investments, liabilities, capital, monetary equivalents, reserves and so on. Therefore, before reading the balance, it is necessary to understand all its substance. Not only do they understand them, but they also need to understand the role of the actor, the role of the work, the relationships with other concepts, the importance of the economy and its financial transformation.

By reading the balance sheet:

- important information about the company;

- evaluation of the level of subsistence level;

- knowing that the working capital is provided.

There is a possibility for the initial assessment of the financial position of the company.

In the initial reading of the balance sheet, the following is studied financially:

- total amount of actives and changes during the year;

- amount of private capital and liabilities, their change over the year;

- the status and change of current and current assets;

- composition, status and change of informing and payables;

- structure, status and change of primary and non-material assets;

- structural changes in assets.

The financial condition is assessed on the basis of accounting balance. Therefore, the analysis of the financial condition is often the case of an analysis of the balance of payments. Its key areas include:

1. short-term financial condition analysis;

2. long-term financial condition analysis;

3. corporate business activity analysis.

An analysis of a financial statement is an understanding of the system of analytical processing of information about the entity's financial position, performance, and changes in its financial position.

While reading the financial statements, the relevance of the reporting forms reflecting the various aspects of the same situation is also emphasized. For example, some lines in the accounting balance should be consistent with the corresponding line of the other financial reporting form.

Because of the wide range of issues involved in evaluating the financial position of an enterprise by reading and analyzing its bookkeeping balance, it needs to be integrated into the system.

This can be done by the following topics.