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

Conclusions and suggestions
In today's market economy, users of accounting information need to be provided with complete, reliable financial information in a timely manner. For this purpose, users of financial accounts are able to determine the future prospects of the enterprise, the value of its financial resources and the ability to timely settle accounts with creditors of the enterprise, the interest rate on invested funds or try to determine if they are able to pay dividends.
We know that companies are in constant contact with other businesses in the production process. Economic relations are the main condition for the activities of enterprises, as they ensure the continuity of the production process, timely delivery and sale of products. Economic relations are formalized by agreements concluded between the parties, according to which one party is the supplier of goods, works and services, and the other party is the buyer.
Timely and accurate organization of settlements between suppliers and payers has a direct impact on the acceleration of working capital, prevents the formation of receivables and payables. However, we do not always believe that business accounts are organized correctly and in a timely manner.
The solvency, financial condition and investment climate of an enterprise largely depend on the state of these accounts. It is important for all users of information to make sure that the indicators in the report on the status of external accounts are accurate.
This means that payments between suppliers and buyers are made in cash and money transfers.
Summarizing the above points, we also found it necessary to emphasize the following points in the coverage of the topic.
1) Make relevant changes to laws and regulations.
2) Problems of comparing reporting indicators with business plan indicators.
3) Ensuring compliance of accounting and reporting indicators.
4) Ensuring low spending of accounts receivable and accounts payable in enterprises.
5) Special attention should be paid to the issues of indebtedness in enterprises.
6) The use of modern forms in the implementation of calculations, etc.
A study of the state of accounts at the “Microsoft” Corporation on this topic showed that the business entity pays serious attention to accounting and reporting. Timely submission of financial statements in the prescribed manner. At the heart of this is a relatively well-organized accounting system.
In particular, the timely implementation of synthetic calculations in this company is a positive development. However, there is no analytical account for mutual settlements. In the course of covering the relevant paragraphs, we were able to compare the practice with the normative documents on the example of the “Microsoft” Corporation.
1) It is advisable to keep a monthly register of economic problems in the “Microsoft” Corporation in the form given in IAS;
2) It will be convenient to use the form of appendices analytical accounting registers;
3) Accounts receivable should be recorded in the form provided in Annex 1 to the dissertation;
4) We believe that accounts payable to suppliers and other organizations must be maintained in the form set out in Annex 2 to the course work.
These measures ensure the accuracy of the accounting data, as the interrelationship between analytical and synthetic accounting is established. As a result, business owners receive accurate information on accounting matters in a timely manner, assess their financial condition and take appropriate action. This will give them more time and opportunities to further develop their core business, production and sales.