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Improving the essence of the relationship between tourist and intellectual potential in modern life

Safarova Umida ToirjanovnaResearcher at The Tashkent State University of Economics, Uzbekistan, India
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Abstract

The article reveals questions of improving the essence of the relationship between tourist and intellectual potential in modern life. And also studied the issues of improving the accounting of financial results and income from the sale of tourism products, as well as studied the ways of forming indicators of financial results at tourism enterprises, as well as ways to improve accounting and reporting on them.

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