Economic theory

1.3. Capital structure and organization in ginneries
sources.
Private capital consists of a set of indicators, which include:
- charter capital;
- reserve capital;
- added capital;
- retained earnings (uncovered losses), etc.
Adopted on August 30, 1996 by the Republic of Uzbekistan
Article 14 of the Law "On Accounting" states that "Private capital - consists of charter capital, added and reserve capital and retained earnings." The formation of private capital in ginneries is regulated on the basis of private funds raised for the economic process, net income earned during its operation and the accumulated funds as a result of the difference between inflation. Also, the source of these funds often arises from the early stages of economic activity. Private capital is the value of property owned by an entity. This capital can be defined as the difference between total capital and borrowed capital, namely:
Kx = Kj - Kq
Bunda:
Kx is private capital.
Kj - total capital.
Kq-borrowed capital
Figure 1 below shows the composition of private capital in ginneries.
In order to reflect private capital in the accounting records, it is necessary to classify them according to several characteristics. Most scholars believe that it is necessary to take their types, service life, sources of organization as criteria for classifying private capital. In classifying them, it is expedient to recognize the sign of materiality, location, level of participation in activities. In addition, the correct substantiation of the order of the classification marks is an important factor in the study of all. This is because a clear definition of this system allows the gradual reflection of the elements of private capital in the first, second and third level accounts, the creation of an integrated system of collecting, summarizing, accumulating information about them in general. This is of great theoretical and methodological importance. The structural system of classification of private capital should consist of the following sequence. According to this diagram, at the top of the classification of private capital is its materiality mark. According to this sign, all private capital of enterprises and organizations can be divided into two groups, namely tangible private capital and intangible private capital. Tangible private capital means all tangible assets of enterprises and organizations. All tangible equity of enterprises is placed in the "ASSETS" part of the balance sheet as part of all assets. Intangible private capital is reflected in intangible assets. It is also located in the active part of the balance sheet. It is classified by how long it takes for an organization to be economically viable. According to this sign, all private capital can be divided into long-term and short-term private capital. A one-year term is generally accepted in accounting as a sign of service life. Private equity that serves more than one year for this period is long-term, and private equity that is valid for up to 1 year is short-term private equity. Fixed assets, intangible assets (patents, license, various rights, new ideas, etc.) and investments for a period of not less than one year. Short-term private equity is also referred to in the literature (including the balance sheet as of January 1, 2004) as “current assets”. These include inventories, inventories, cash, and so on. Depending on the level of participation in the activity, all private capital can have active and inactive characteristics. In general, working capital, the active part of fixed assets (machines and mechanisms) is actively involved in the activities of the enterprise and brings more benefits. According to the calculations, private capital, ie receivables from other customers, has a negative impact on the development of the enterprise. Depending on the location, private capital is divided into operating, ie operating and reserve (conserved) private capital. Working capital is the capital involved in the financial and economic activities of enterprises and organizations. Reserve capital consists of unfinished buildings, workshops, equipment purchased for production, but temporarily stored in a warehouse due to lack of funds. that is, it is formed at the expense of buildings, structures, materials, finished products, goods, cash, and so on. These are also reflected in the balance sheet. Enterprise, organization, private capital of various societies, mainly, can be observed at the expense of the following sources, namely: funds of property owners, shares of founders, profits from activities, funds received on a non-refundable basis, etc. In the context of modernization of the economy, newly established enterprises independently form their financial and material resources. Such resources are usually created by the founders of an enterprise by adding their own property as a share to the charter capital. Authorized capital is a set of material assets, cash and expenses added (paid) by the founders of the enterprise in accordance with the constituent documents to obtain the rights and benefits and necessary for the implementation of economic activities of the enterprise. from the share of the founders, profits from activities, funds received on a non-refundable basis, etc. In the context of modernization of the economy, newly established enterprises independently form their financial and material resources. Such resources are usually created by the founders of an enterprise by adding their own property as a share to the charter capital. Authorized capital is a set of material assets, cash and expenses added (paid) by the founders of the enterprise in accordance with the constituent documents to obtain the rights and benefits and necessary for the implementation of economic activities of the enterprise. from the share of the founders, profits from activities, funds received on a non-refundable basis, etc. In the context of modernization of the economy, newly established enterprises independently form their financial and material resources. Such resources are usually created by the founders of an enterprise by adding their own property as a share to the charter capital. Authorized capital is a set of material assets, cash and expenses added (paid) by the founders of the enterprise in accordance with the constituent documents to obtain the rights and benefits and necessary for the implementation of economic activities of the enterprise. In the context of modernization of the economy, newly established enterprises independently form their financial and material resources. Such resources are usually created by the founders of an enterprise by adding their own property as a share to the charter capital. Authorized capital is a set of material assets, cash and expenses added (paid) by the founders of the enterprise in accordance with the constituent documents to obtain the rights and benefits and necessary for the implementation of economic activities of the enterprise. In the context of modernization of the economy, newly established enterprises independently form their financial and material resources. Such resources are usually created by the founders of an enterprise by adding their own property as a share to the charter capital. Authorized capital is a set of material assets, cash and expenses added (paid) by the founders of the enterprise in accordance with the constituent documents to obtain the rights and benefits and necessary for the implementation of economic activities of the enterprise.