Analysis of the liquidity of the balance sheet of an agricultural enterprise

Kochkarova Madina Azret-Alievna

the article is devoted to assessing the liquidity of the balance sheet of an agricultural enterprise. Based on the analysis carried out, it was found that in conditions of increasing inflation rates, the existing groupings of items of assets and liabilities of the balance sheet to assess its liquidity do not fully reflect the true picture of the liquidity of an agricultural enterprise. It is proposed to make changes to the grouping of the asset items of the balance sheet of an agricultural enterprise, in which such items as finished products and goods for resale, seeds, animals for cultivation and fattening, feed are isolated from the item "Stocks", which is part of the group of slow-selling assets and included in the group of fast-selling assets along with accounts receivable.

Keywords:balance sheet liquidity, grouping of balance sheet assets and liabilities, marginal analysis.