Ministry of Higher and Secondary Special Education of the Republic of Uzbekistan Tashkent State University of Economics

3. CASH AND NON-CASH SETTLEMENTS ON THE EXAMPLE OF LLC "PANA MODA"
3.1. Characteristics of the enterprise.
LLC "Pana Moda" is a limited liability company. Created on 11.06.2003. The Company is a legal entity, has a seal with its name, an independent balance sheet, a settlement account in KKB. The main founders of LLC "Pana Moda" are two individuals.
The trading company "Pana Moda" is a network of non-food specialty stores engaged in retail trade and designed to serve the public and provide the maximum choice of goods and services.
Legal address of the organization:
Uzbekistan, Republic of Karakalpakstan, Nukus, K. Rzayev Street.
The company was created for the purposes of: making a profit, saturating the consumer market with goods, improving the market infrastructure.
To achieve these goals, the organization carries out trade and procurement activities.
The main features that determine the type of store include the assortment profile and the size of the retail space. The type of building is a detached one-storey building with a basement. The total area of the store is 1080 sq.m., the retail area is 540 sq.m., the warehouse area is 540 sq.m.
This type of commercial building provides: spacious trading halls, convenient layout, rational direction of customer flows, the use of complex mechanization of work, the creation of normal conditions for service personnel.
The organization independently forms its accounting policy based on its structure, industry affiliation and other features of its activities for the implementation of accounting. At the same time, it is guided by the legislation of the Republic of Uzbekistan. on accounting, regulatory acts of the Ministry of Finance of the Republic of Uzbekistan and bodies that are granted the right to regulate accounting by federal laws. The accounting policy of the organization determines and directs the further work not only of accounting services, but also of the entire organization.
The control structure is linear. Such structures are characterized by rigid centralization of work. On the one hand, it improves the manageability of the entire structure as a whole, reduces the likelihood of theft of inventory on the ground, which also plays an important role in the work of trade organizations.
The form of sale is traditional and the method of self-service. Self-service departments are men's, women's and children's departments, which in turn are divided into sales areas of outerwear, light clothing and shoes.
To advertise its products, the organization annually produces color catalogs, as well as small booklets, brochures listing the goods and services provided. There are advertisements on local radio and television.
The procedure for the creation, acceptance and reflection of primary documents in accounting is regulated by the Regulations on Documents and Document Management, developed in LLC "Pana Moda". Records of completed business transactions are made in the accounting registers strictly on a documentary basis.
The form of accounting journal-order¹⁵.