The study discusses the issues of encouraging the transition of informal businesses to the formal sector. Also, some features of the informal sector were studied, the advantages of the informal economy and recommendations on the transfer of informal business to the official one in Uzbekistan were formulated.

In this article, the features of accounting for objective factors leading to a legal decrease in profits of enterprises in Uzbekistan are analyzed analytically in accounting entries, using the example of issuing an advance report and bringing the excess part of excess daily food expenses to an increase in costs and a decrease in profits of enterprises