Accounting and auditing (in agriculture)

To successfully conduct business, it is necessary to know the basic laws of accounting and reporting. Studying accounting allows you to gain knowledge and skills in making management decisions. Accounting has arisen as a necessity and need of economic activity for a very long time. Accounting plays an important role in building a market economy. Its importance in the economic management of our republic increases immeasurably during the transition to market conditions. Proper organization of accounting in a market economy is of great importance for increasing production efficiency. Currently, bringing the accounting and reporting system existing in the country into line with the requirements of a market economy is one of the most pressing problems of the economy. For this purpose, the 2016 Law “On Accounting” and National Accounting Standards (NAS) were developed. They not only expand the independence of enterprises in choosing accounting forms and methods, but also increase their responsibility for the reliability of accounting information. The adoption of the chart of accounts based on international principles was one of the next important steps in reforming the accounting system. The new chart of accounts will serve as the main tool for enterprises operating in the Republic of Uzbekistan to enter into foreign economic relations. The reform of accounting requires us to study it separately into management accounting, financial accounting and tax accounting. It is known from the experience of developed countries that organizing accounting in such a separate way serves not only the interests of the enterprise, but also the interests of other interested parties. In the conditions of a gradual transition to a market economy, it is necessary to pay serious attention not only to reforming the accounting system, but also to training qualified personnel in this area. To do this, it is necessary to interest students studying in the "Accounting" department in vocational colleges in economic areas in studying this task thoroughly, and to conduct excellent practical exercises in order to connect theory with practice. This practical exercise manual will give good results in the practical study of accounting by college students. We believe that it has been achieved to cover all transactions related to accounting.