Senior teacher of the “Accounting” department, TSUE, Uzbekistan, Tashkent
Online published on 12 July, 2019.
This article is devoted to the consideration of the existing methods of asset analysis and approaches to the analysis of current assets. In addition, it presents the shortcomings of the existing methodology, suggests the author's methodology for analyzing current assets, summarizing the existing methods, adding new coefficients and clarifying the main areas of analysis of current assets of economic entities. Moreover, the article considers analysis of such elements of current assets as accounts receivable and cash. This article proposes the method of analyzing certain elements of current assets and the structure of current assets as well as justifies their influence on the final financial result.
Current assets, efficiency of using current assets, stages of current assets’ analysis, current assets structure, liquidity in fund raising, dynamic analysis of current assets, turnover ratio of all current assets, current assets profitability, analysis of accounts receivable, cash analysis
