This article reveals the specific aspects of accounting in Islamic financial institutions and the procedure for accounting for a murabaha agreement, which is one of the commercial agreements. The main points on financing of the negotiations are given, and the documents pay special attention to the description of transactions related to it. In particular, the features of the method chosen by the financial institution are discussed, as well as the accounting procedures in Islamic financial institutions, the similarities and differences in accounting in traditional and Islamic banks. The conclusion presents the main points regarding the implementation of the Murobaha trade agreement.

This article examines the issue of improving the method of assessing the proportional development of production potential, taking into account the state of all available resources and the level of their use in textile enterprises.

The article is devoted to the theory of public procurement. In methodological terms, public procurement is considered in logical connection with such categories as proportionality, regularity and planning. And public procurement is presented as a method of gradual transition from a spontaneous market to a regulated market economy, and then - the outgrowth of a market economy into a planned one.