Ministry of higher education, science and innovation tashkent state university of economics


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Conclusion
“FAXRIDDIN BEK KLASS” LLC operations including accounting for the movement of goods is an important part of the work of the accounting service, as trade is the main activity of the trade organization. Proper organization of accounting and sale of goods allows you to receive timely information about the process of shipment of goods, the fulfillment of contractual obligations by buyers, the state of inventory in the enterprise. The current law "On Accounting" accounting and accounting regulations, accounting schemes and instructions for its application, in accordance with current requirements and methodological guidelines for accounting approved by the Ministry of Finance of the Republic of Uzbekistan. This allows us to form complete and reliable information about the activities of the organization, its property status, which is for internal and external users of financial reporting. In accordance with the accounting policy of the organization, accounting is carried out in the form of a journal-order with the completion of accounting registers in the automated system "1C:Предпреятие 8.3". Goods purchased for resale from the "Trade Margin" account is valued at the selling price in the "Goods" account using, written off using the FIFO method for the sale of goods; transportation and supply costs for the delivery of goods are recorded as selling expenses and are then allocated to the product sold and to the balance of the goods in the warehouse.
The total income comes from exports and from stores in Bishkek, Kazakhstan. The movement of goods in “FAXRIDDIN BEK KLASS” LLC registration of accounting transactions is carried out with the initial documents, combined with subsequent registration in the accounting registers and reflected in the forms of financial statements in the manner prescribed by the accounting rules. Registration of goods is quarterly, as well as in Uzbekistan Within the time limits provided by the laws of the Republic is increased; the organization has a permanent inventory commission. Analyzes conducted in “FAXRIDDIN BEK KLASS” LLC As a result, there is an increase in economic indicators of the enterprise, such as sales revenue, profit from sales.
Suggestions for improvement:
-Achieve increasing the efficiency of sales staff. Occupations for this purpose perform a combination of positions, prevention of dismissal and illness and reducing the loss of working time due to other reasons;
- Improving the use of material and technical base of the enterprise. That is it the purpose is to establish the optimal mode of operation of the enterprise, the progressive nature of sales introduction of forms, inventory, inspections are minimal leveling;
-Economic service of the enterprise Retail turnover for the next period on the process of developing and implementing development forecasts to carry out rapid control. It is to the administration of the enterprise and its services use and efficient use of all types of resources prompt resolution of issues, year-round retail turnover and enterprise allows to achieve rhythmic and uniform development by sections;
- The system of financial incentives for employees improvement (increase in the number of goods sold, service to a large number of customers, income from the sale of goods, etc.);
-Develop and implement a document flow chart, these documents allows for more accurate tracking of movement, including inventory.
In general, in “FAXRIDDIN BEK KLASS” LLC the situation is stable, the company has the optimal solvency of the organization I learned during the internship program that there are guaranteed benefits.

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