CURRENT OBLIGATIONS AND THEIR REFLECTION IN FINANCIAL REPORTING

• Khamidova Shakhzoda Odiljanovna

  Andijan State Technical Institute, assistant. shhzdhamidova@gmail.com Tel: 99891 494 80 07

  Author

• Shavkatov Samandar

  Andijan State Technical Institute 2nd year student of accounting and auditing

  Author

This article analyzes the theoretical and practical aspects of the essence, classification, and proper accounting of current liabilities - short-term financial liabilities of enterprises. The role of current liabilities in ensuring financial stability and liquidity is substantiated. In particular, it is highlighted how obligations such as debt to suppliers, wage payments, taxes, and short-term debts affect the financial indicators of the enterprise. The article considers financial indicators used to assess current liabilities, including liquidity and velocity ratios, as important indicators. Methodological approaches to the accounting system, classification, forecasting, and reporting transparency are also recommended. These analyses play an important role in improving the financial health of enterprises and strengthening investor confidence.

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