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AMERICAN Journal of Public Diplomacy and 

International Studies 

Volume 02, Issue 05, 2024 ISSN (E): 2993-2157 
 

 

 

 

Features of Organization of Accounting in Service Enterprises 

 
Azimjon Meliev 

Samarkand Institute of Economics and Service 

 

Abstract. In this article, the features of accounting organization in service enterprises, the 

theoretical basis, analysis and organization of accounting of income and expenses, directions for 

organization of accounting accounting based on international standards, problems of organization of 

accounting accounting in service enterprises and their improvement ways are given. 

Key words: service, accounting, income, cost. 

 

Introduction 
One of the most important factors for achieving stability of service system enterprises is the 

correct management of accounting. In the current conditions, achieving stability in terms of financial 

relations through the correct organization of accounting in service sector enterprises remains one of the 

important issues. If accounting provides an opportunity for service enterprises to generate a sufficient 

amount of profit, if the regulatory documents related to the creation of such a relationship are 

scientifically based, then it indicates that the service enterprise is fully stabilized. Because the 

implementation of any scientifically based regulatory document is inevitable to serve the financial 

stability of enterprises. At the same time, at the same time, the introduction of innovative standards 

based on new achievements of science and technology into practice, first of all, accounting for services, 

accounting for taxes, accounting for financial results, accounting for economic operations, etc. The 

system of organization of the company serves the stable growth of the company's profit and the efficient 

use of financial resources. 

It is known that the share of service system enterprises in GDP is increasing year by year, which 

requires proper accounting in financial relations with service enterprises. According to its 

characteristics, the service system differs from the activities of production enterprises. First of all, 

relatively fast turnover of capital is noted in service system enterprises. Secondly, service system 

enterprises act as mediators between producers and consumers. Thirdly, the demand for the services of 

service enterprises is relatively stable. Fourthly, the activity of service enterprises is relatively 

dependent on the activity of production enterprises. 

The characteristics of the service sector industries naturally have an impact on accounting in 

them. The rapid development of the service industry requires the improvement of the theoretical, 

organizational and methodological foundations of accounting in this field based on the requirements of 

the time. 

 

Main part 

Different scientists have expressed different opinions about the provision of services. 

Russian scientist Y.A. According to Babayev, the service sector is one of the important sectors 

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of society's life and has a significant impact on all aspects of our activities. In this regard, service 

activities play a certain role in ensuring the material life of people, where various types of their spiritual 

activities are carried out [1]. 

Economist I.M. According to Sutulova, accounting for the service sector is not an easy task, as 

one of the most important indicators of the economic activity of any organization, despite the absence 

of unfinished business, it is necessary to take into account and analyze income and expenses [2]. 

Russian scientist S.A. According to Vityugova, services are a type of activity that does not have 

material expression, the results of which are realized and consumed in the course of economic activity 

of the enterprise [3]. 

Services - a type of activity that does not have material expression, the results of which are 

implemented and consumed in the course of economic activity of the enterprise. 

The field of services is expanding, the quality is improving, and the competition in attracting 

new prospective customers is intensifying. To evaluate the services of financial institutions and their 

quality indicators, it is important to study the structural structure of services. 

The following types of services can be distinguished (see Figure 1). 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Figure 1. Service types 

 

The main distinguishing features of accounting for the service industry are that, firstly, the result 

of meeting the customer's needs is usually intangible, as a result of which there are difficulties in 

evaluating the quality and usefulness of the service provided. 

Second, unlike physical goods that go through various production stages before the 

consumption stage, the consumption of the provided services occurs simultaneously with the 

production of the service itself. When choosing a service, the consumer first selects a service provider, 

which is an integral part of the process of satisfying his requests. In this case, the choice of the 

contractor can be based not on the quality of the service provided in general, but, for example, on the 

behavior of the employees. 

Service industry 

networks 

Cultural services 

Medical and 

veterinary 

services 

Educational 

services 

Banking and 

financial services 

Transport 

services 

Insurance 

services 

Logistics services 

Legal and 

consulting 

services 
Utilities 

Trade and 

catering services 

Tourism and 

hotel services 

Communication 

services 

Agroservis and 

autotexservis 

services 

Mediation and 

other types of 

services 

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Thirdly, the production of any service is closely related to the personality of the consumer. In 

other words, the comprehensive change of human personality determines the variability of the quality 

of services and does not allow for their formalization and standardization. 

Fourth, in addition to the risks associated with the impossibility of timely detection and 

correction of errors and inconsistencies during the simultaneous provision and consumption of services, 

risks associated with the vulnerability of the services provided there is. In other words, if physical goods 

can be put off and sold tomorrow, then the sale and consumption of many services cannot be put off 

until the future. For example, transportation services, an empty seat on an airplane means lost profits. 

Organizations in the service sector must maintain accounting in accordance with Law No. 657-

PQ dated April 13, 2016 and a number of regulatory documents, such as accounting rules, letters, 

instructions and regulations of the Ministry of Finance. the organization itself is approved for the 

purpose of regulating accounting and other documents in the field of accounting regulation. 

In addition to the development of all sectors and industries in the economy of Uzbekistan, large-

scale reforms were carried out in order to increase the volume of service provision in service 

enterprises. In order to improve the quality of services in the country, to improve accounting, a number 

of changes, regulatory and legal documents, standard and new requirements were developed, 

management structures were improved. In turn, on the basis of the further development of the service 

sector in our country and the creation of new jobs in the network, the increase in the level of 

employment of the population, the increase in the number of entities engaged in the activity of this 

sector and the accounting and reporting in them based on the requirements of international standards 

organization is one of the important tasks of today. The effective performance of these tasks requires 

increasing the competitiveness of service enterprises, keeping accounting records based on 

international standards, and improving the scientific and methodological foundations of developing 

financial accounts and reports. 

It is known that today accounting is one of the leading factors affecting the efficiency of the 

management process in economic entities. 

In this regard, as a number of researchers-scientists have mentioned in their research, 

"Accounting is a regulated system of collecting, recording and summarizing accounting information by 

recording all business operations in a holistic, continuous, document-based manner, as well as it 

consists of drawing up financial and other reports based on it" [4]. 

Accounting is directly related to the development of human society and its functioning. 

American scientists professors B. Needles, Kh. According to Anderson and practicing accountant D. 

Caldwell: "Accounting is a means of communication between business activities and people who make 

management decisions" [5]. The history of the formation and development of accounting is inextricably 

linked with the development of society and changes in the social sphere. Western scientists M.R. 

Mathews and H.B. In their textbooks, Perera explained the connection between social development and 

accounting as follows: "... social changes have become the main factor of accounting, and social 

changes are also integral with the development of accounting. depends" [6]. 

The relationship between social life and accounting is also reflected in the textbook of the Uzbek 

scientist, professor M. Ostanakulov: "Since the basis of the life of society is the production of material 

goods, it is necessary to understand the events that occur in the social life of people. account was used 

for the purpose of monitoring, taking into account labor tools and labor items, as well as labor 

processes" [7]. A well-known Russian scientist, professor V.F. Paliy defines the subject of accounting 

as follows: "... the subject of accounting consists of the processes related to the capital invested in the 

activity of the enterprise as funds, its increase or decrease" [8]. Harvard University (USA) professors 

R. Anthony and Dj. In Rislar's textbook, the content of accounting is expressed as follows: accounting 

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- "...it is the process of identifying, measuring and transmitting economic information for the purpose 

of reasonable assessment and decision-making by the users of this information" [9]. 

OR, as another researcher noted, "Accounting, which is an integral part of any enterprise's 

activity, allows predicting the organization's activity and preventing possible negative consequences" 

[10]. 

Thus, the accounting system not only provides reliable information about the economic situation 

of the subject, but also reflects the movement of funds during the reporting period, which allows 

controlling the use of financial, material and labor resources. By systematizing data and providing 

information about all economic operations, accounting allows to assess their appropriateness and 

control the compliance of the organization's activities with the norms and standards approved by the 

legislation of the Republic of Uzbekistan. 

Each branch of the service industry has its own characteristics. These features are manifested in: 

- The services are not visible as a material benefit; 

- Not appearing as an object in the process of buying and selling services; 

- Changing the quality of service, that is, the service of one person has different quality in one 

period; 

- Lack of possibility to reserve and store the service; 

- The burden of the possibility of moving the service from one place to another without the owner; 

- The possibility of consuming the service only in the process being provided; 

The ability of service providers and consumer entities to be directly together during the service 

delivery process and others. 

The importance of providing services is that their provision develops other areas as well, creates 

appropriate conditions and opportunities for human development. 

Let's look at some types of services to see the features of accounting in service organizations. 

In insurance organizations, with the help of accounting, the movement of existing tangible assets, 

funds and insurance reserves is regularly monitored and controlled, costs and financial results related 

to the sale of insurance products, and the level of solvency are determined. 

Accounting in insurance organizations is also based on general rules, state authorities and 

management bodies, legal entities registered in the Republic of Uzbekistan, their subsidiaries, branches, 

representative offices and other structural units located in the territory of the Republic of Uzbekistan 

and outside of it. accounting entities, like divisions. 

In insurance organizations, long-term and current assets, liabilities, private capital, reserves, 

income and expenses, profits, losses and economic operations related to their movement are the objects 

of accounting. 

In insurance organizations operating in our country, as well as in all economic entities, the main 

goal of accounting is to provide users with complete and accurate financial and other accounting 

information in a timely manner. 

The tasks of accounting of insurance organizations are as follows: 

- formation of complete and accurate information on the state and movement of assets, property 

rights and obligations in accounting accounts; 

- summarizing accounting data for effective management; 

- preparation and submission of financial, tax and other reports. 

Today, the above-mentioned tasks of accounting of insurance organizations are carried out on 

the basis of the following basic rules: bookkeeping in double-entry bookkeeping; continuity; 

valuation of economic operations, assets and liabilities in money; accuracy; calculation; foresight 

(prudence); content over form; comparability of indicators; neutrality of financial reporting; 

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consistency of income and expenses of the reporting period; actual valuation of assets and liabilities. 

The rules of accounting of operating insurance organizations are regulated by accounting 

standards. Regardless of the form of ownership, all business entities in our country must operate on 

the basis of national accounting standard No. 21 of the Republic of Uzbekistan. However, even if 

insurance organizations are considered economic entities, their accounting is registered with the 

Ministry of Justice of the Republic of Uzbekistan on May 5, 2008 with No. Management based on 

the previous "Accounting plan of accounts of financial and economic activities of insurers" 

determines the specific characteristics of this industry. 

At the same time, it is necessary to apply the legal documents of the Republic of Uzbekistan 

"On Accounting" in the formation of the accounting policy of the subject in the specific direction of 

the organization of accounting and reporting in insurance organizations. 

The following factors affect the selection and justification of the accounting policy of 

insurance organizations: 

- form of ownership and organizational legal form (JSC, LLC, etc.); 

- type of activity or subordination of the branch; 

- the scale of production and the number of employees; 

- relationship with the taxation system (exemption from various taxes, tax rates, tax benefits); 

- the level of freedom of action in the conditions of transition to market relations; 

- technical support of management activities; 

- existence of an effective system of providing the enterprise with information; 

- qualification level of accounting staff, initiative, demandingness and entrepreneurship of 

enterprise managers; 

- the system of material responsibility for material interests and obligations from the results of 

the enterprise's work. 

The consequences of changes in the accounting policy that are not related to changes in the 

laws of the Republic of Uzbekistan should be evaluated in terms of value based on the audited data 

at the time when the changed methods of accounting of the subject began to be used (on the first day 

of the month). 

The following requirements are taken into account when implementing specific concepts in 

the organization of a financial account in insurance organizations: 

- the liabilities and assets of the insurance organization are taken into account separately from 

the liabilities and assets of the property owners of this organization; 

- the accounting policy selected by the organization is applied within the limits of one 

organization, as well as at the level of interrelated organizations, in relation to the current year and 

the next. 

The circulation of accounting documents and the periodicity and sequence of their submission 

for organizing the accounting of insurance organizations are regulated by the accounting policy. In 

the process of accounting of insurance organizations, preliminary documents and account registers 

are considered an important component of the formation of financial and tax reports, and the form 

and procedure are determined by the accounting policy. The creation of a mutually coordinated 

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information system of accounting and analysis is of great importance in the effective implementation 

of the accounting policy developed in insurance organizations. 

Tourist services form the basis of the financial and economic activity of the subjects of the 

tourism sector. These services differ from other types of services in various aspects. For example, 

in the case of tour operators, they include the following processes: (1) formation of a tour, that is, a 

tourist trip in a certain direction; (2) determining the type of product composition and value; (3) 

conclusion of contracts with tourists; (4) sale of tourist vouchers; (5) ensure the execution of the 

tour; (6) carry out final settlements with tourists; (7) settlement with all other entities involved in 

the provision of tourist services, such as travel agents, etc. 

The main indicator that quantitatively represents the provided tourist services is the volume of 

the sold tourist product (tourist product). 

The tourist product includes three elements. These are: (1) the tour itself (tourist trip in a certain 

direction); (2) additional tourist-excursion services (accommodation, meals, transportation, trips to 

objects in the excursion program, etc.); (3) goods, i.e. consumer goods [12-14]. 

Payments for services included in the tour price are made in national and foreign currencies. 

Payment for additional services provided to tourists, which are not included in the tour price, is made 

in our republic only in national currency. 

All of the above indicates that enterprises providing tourist services are important economic units, 

respectively, important subjects of accounting.  

 

Conclusion 

Important levers and tools for the correct organization of accounting in entities providing tourist 

services are the following. 

First, tourist organizations should use, on the one hand, a system of initial documents that is 

integrated for all economic entities, and on the other hand, based on the characteristics of the industry, 

they should use a system of appropriate initial documents. Initial documents, which have a unified form 

and content for subjects of all branches and sectors of the economy, include cash and bank operations, 

fixed assets, intangible assets, inflows and outflows of goods, wages, and other general documents. 

includes documents related to the operation. The documents embodying the characteristics of the field 

are the "Deed on Services Provided to Tourists", invoices, distribution of income and expenses related 

to tourist services, calculations for determining the cost of tourist products. The form and content of 

these initial documents of industry importance are determined by the national company "Uzbekturizm", 

as well as according to the accounting policy chosen by the tourist organizations themselves. 

Secondly, tourist organizations should use, on the one hand, a comprehensive accounting chart of 

accounts for all business entities, and on the other hand, a network or enterprise working chart of 

accounts approved based on the characteristics of the industry. Initial documents, which have a unified 

form and content for subjects of all branches and sectors of the economy, include cash and bank 

operations, fixed assets, intangible assets, inflows and outflows of goods, wages and other general 

documents. includes documents related to the operation. The documents embodying the characteristics 

of the field are the "Deed on Services Provided to Tourists", invoices, distribution of income and 

expenses related to tourist services, calculations for determining the cost of tourist products. The form 

and content of these initial documents of industry importance are determined by the national company 

"Uzbekturizm", as well as according to the accounting policy chosen by the tourist organizations 

themselves. 

Tourist organizations, on the one hand, use initial documents, accounting plan of accounts and 

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registers that are integrated for all economic entities, and on the other hand, based on the characteristics 

of the industry, appropriate initial documents, working account plan and account registers should be 

defined in their account policies. 

Firstly, tourism organizations, on the one hand, use initial documents, accounting plan of accounts 

and registers that are integrated for all economic entities, and on the other hand, based on the 

characteristics of the industry, appropriate initial documents, working accounts plan and account 

registers should be defined in their accounting policies. 

Secondly, determining the organizational form of the income received (obtained) from the 

provision of tourist services, expenses related to them and accounting, which is suitable for the status 

of the enterprise and its size. In accordance with the Law of our Republic "On Accounting" (Article 7), 

tourist organizations should determine the organizational form of accounting that corresponds to the 

status of the enterprise and its size.  

 

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