CURRENT ASSET ACCOUNTING AND DIRECTIONS FOR ITS IMPROVEMENT
Keywords:
current assets, accounting of current assets, working capital management, short-term assets, inventory accounting, cash and cash equivalents, accounts receivable, financial reporting, asset classification, current asset turnover, liquidity management.Abstract
Current assets are important in the activities of the enterprise as short-term economic resources, which serve to financially ensure the daily activities of the enterprise, to continue the production process continuously, and to ensure its financial stability. Correct and accurate accounting of current assets is important in the analysis of the financial condition of the enterprise, the formation of financial statements, and the adoption of management decisions. In this work, the concept of current assets, their composition, the procedure for accounting, and the existing problems and areas of improvement in this regard are studied.
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Published
2025-06-15
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