A new textbook on economics and agricultural disciplines has been published

A new textbook titled "Sectoral Accounting and Analysis", approved by the Ministry of Education of Turkmenistan and intended for higher education institutions, has been published. This manual was prepared by Orazsoltan Halmyradowa, a senior lecturer at the S.A. Niyazov Turkmen Agricultural University, as well as Ogulsuray Godekowa, Dayanchmyrat Murrikow, and Maksat Jumayew. The new edition was prepared by the Turkmen State Publishing Service and printed at the printing house of the agricultural university itself. This was reported on the official website of the higher education institution.

The new educational tool will serve as an important manual for teachers and students providing education in such disciplines as sectoral accounting, agricultural accounting, and analysis of economic activity. The book explains in detail the financial and economic operations of the agricultural and industrial sectors, the theoretical foundations of accounting, and the methods of economic analysis. All topics were prepared based on the objectives of the National Program for the Socio-Economic Development of Turkmenistan in 2022–2052.

As noted in the new edition, great conditions are being created in our country for developing agriculture and other related sectors, supporting entrepreneurship, and exporting the products of private enterprises abroad. From this point of view, the information provided in the manual is of great importance for the proper organization of production and financial activities. The book consists of two main sections and a total of 16 chapters.

In the first section of the textbook, titled "Accounting", topics such as the importance of economic accounting, documentation, accounting of funds, industrial production costs, bank loans, the balance sheet, and financial reporting are described in 8 chapters. Under the conditions of a market economy, the accuracy and timeliness of reporting are presented as the main prerequisites for the stable operation of organizations.

The second section of the manual, called "Theory of Economic Analysis", also consists of 8 chapters and covers the tasks, methods, and organization of economic analysis. Here, the analysis of fixed assets, labor resources, the payroll fund, as well as the accounting of agricultural production and processing are analyzed on a scientific basis.

As emphasized in the book, in the current era, it is impossible to achieve profitable operation of enterprises without using economic analysis. The expansion of production, the introduction of new technologies, and the increase in labor productivity have turned economic analysis into a separate branch of science. In the new textbook, these complex economic phenomena and the financial results of enterprises are explained in detail through concrete examples and calculations.