International Finance and Accounting


About titles and presentation of debtors (receivables) in balance sheet have been discussed in this article and shown mistakes in the matter. Considerable suggestions regarding to presentation of debtors (receivables) in the financial statement form have been expounded.


1. O‘zbekiston Respublikasi Prezidentining 2017 yil 7 fevraldagi PF-4947-sonli Farmoni“2017-2021 yillarda O‘zbekiston Respublikasini rivojlantirishning beshta ustuvor yo‘nalishi bo‘yicha harakatlar strategiyasi” 2.O‘zbekiston Respublikasi Moliya vazirligining 2002 yil 27 dekabrdagi 140-sonli buyrug‘iga 1-sonli ilova: “Moliyaviy hisobot shakllarini to‘ldirish bo‘yicha qoidalar” 3. Buxgalteriya hisobining milliy standarti (21-sonli BHMS) “Xo‘jalik yurituvchi sub’ektlar moliyaviy-xo‘jalik faoliyatining buxgalteriya hisobi schѐtlar rejasi va uni qo‘llash bo‘yicha Yo‘riqnoma” 4. Donald E. Kieso, J. Weygandt, Terry D. Warfield. INTERMEDIATE ACCOUNTING. John Wiley& Sons, USA. 2004. 1332p. 5. Prasanna Chandra. Financial Management/ Theory and Practice. Tata McGraw Hill Education Private Limited, NEW DELHI. 2012.1062p.



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