Methodology of Making an Accounting Balance and Expanding Its Analytical Opportunities.
Year: 2026
Type: article
Abstract: This article examines the methodological foundations of preparing the balance sheet, directions for its improvement, and issues of expanding analytical capabilities. The balance sheet is considered the primary source of information when assessing the financial condition of an enterprise, and its proper formation is crucial when making financial decisions. The article describes modern approaches to determining the composition of assets and liabilities, analyzing the balance sheet structure and liquidity level, as well as the possibilities of increasing the information value of balance sheet data through digital technologies and automated accounting systems. The research results serve to effectively use the balance sheet data, assess the financial stability of the enterprise, and optimize management decisions.
Author: Matkulieva Sanobar Ismailovna
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220113637