An open practical lesson was organized at the branch An open practical lesson on "Financial management accounting" was organized at the Samarkand branch of the Tashkent State University of Economics.
On June 1, 2023, the assistant of the department "Accounting, tax and finance" Gafforov Ilhom gave a lesson "Financial results" to the students of the 3rd year ST-120 - group, "Tax and taxation" An open practical lesson was organized on the topic of "accounting". In the held open lesson, students were given concepts about financial results calculation, determination of profit indicators in accordance with the Regulation "On the structure of production and sale costs of products (works, services) and the procedure for forming financial results", income and expenses structure. In order to connect the lesson to practice, the following five indicators of financial results of the economic entity were determined based on the accounting data of "Zamin Trade" LLC:
1. Gross profit from the sale of a product (work, service).
2. Profit from the main production activity.
3. Profit from general economic activity.
4. Profit before tax.
5. Net profit
Based on the financial results determined in the practical assignment, instructions were given to fill out the "Report on Financial Results" form of the enterprise. With the use of various new pedagogical technologies in the lesson, students were exposed to the essence of the main categories of the subject through a practical task and question answers.
At the end of the open lesson, the students received answers to all their questions about the topic, and the conclusions were summarized and the students were given the appropriate assignments.