1-bob. “Buxgalteriya hisobi” faniga kirish
Buxgalteriya hisobining metodlari
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Buxgalteriya hisobi faninig predmeti va usullari.
Buxgalteriya hisobining metodlari
T / r U s u ll a r U s u ll a r t a ’r if i 1 H u j j a t l a s h t i r i s h B u x g a l t e r i y a h i s o b i n i n g o b y e k t l a r i u s t i d a n y o p p a s i g a v a u z l u k s i z k u z a t i s h n i a m a l g a o s h i r i s h i m k o n i n i b e r a d i g a n d a s t l a b k i a k s e t t i r i s h 2 I n v e n t a r i z a t s i y a K o r x o n a m a b l a g ‘ in i t e k s h i r i b , r o ‘y x a t g a o l i s h v a o l i n g a n m a ’ l u m o t l a r n i h i s o b m a ’l u m o t l a r i b i l a n s o l i s h t i r i s h 3 B a h o l a s h X o ‘j a l i k m a b l a g M a r i , m a j b u r i y a t l a r v a x o ‘j a l i k j a r a y o n l a r i n i p u l o M c h o v b i r l i g i d a a k s e t t i r i s h 4 K a l k u l y a t s i y a Y a r a t i l g a n m a h s u l o t ( i s h v a x i z m a t ) l a r b i r l i g i t a n n a r x i n i a n i q l a s h 5 S c h y o t l a r t i z i m i M a b l a g d a r t a r k i b i v a j o y l a s h t i r i l i s h i , u l a m i n g m a n b a l a r i b o ‘y i c h a a k s e t t i r i s h , i q t i s o d i y g u r u h l a s h v a t e z k o r n a z o r a t q i l i s h 6 I k k i y o q l a m a y o z u v H a r b i r x o ‘j a l i k m u o m a l a s i n i n g s u m m a s i i k k i m a r o t a b a : b i r s c h y o t d e b e t i v a a y n i v a q t d a o ‘z a r o b o g ‘ l i q b o s h q a s c h y o t n i n g k r e d i t i d a a k s e t t i r i s h d i r 7 B u x g a l t e r i y a b a l a n s i M u a y y a n s a n a g a k o r x o n a n i n g m o l - m u l k i v a u l a m i n g m a n b a l a r i t o ‘g ‘r i s i d a g i a x b o r o t n i i q t i s o d i y g u r u h l a s h t i r i s h h a m d a p u l b a h o s i d a u m u m l a s h t i r i s h 8 H i s o b o t M o l i y a v i y - x o ‘j a l i k f a o l i y a t i n i t a v s i f l a y d i g a n u m u m l a s h t i r i l g a n k o ‘r s a t k i c h l a r t i z i m i n i o ‘z i d a m u j a s s a m l a s h t i r a d i » ------ ---------------------------------------- I AXBORCT-RESURS MARKAZi №........................... Hisob yuritish tartibini belgilab beruvchi tarkibiy qism sifatida buxgalteriya hisobiga xos bo‘lgan usullarni quyidagi jadvalda ko‘rishimiz mumkin: “Moliyaviy hisobotni tayyorlash va taqdim etish uchun konseptual asos” nomli BHMSga binoan buxgalteriya hisobining asosiy qoidalari quyidagilardir: - hisoblash; - ikki yoqlama yozuv usulida hisob-kitobni yuritish; - uzluksizlik; - xo‘jalik operatsiyalarini, aktivlar va passivlarni pul bilan baholash; - ishonchlilik; - ehtiyotkorlik; - mazmunning shakldan uzunligi; - ko‘rsatkichlarning qiyosiyligi; - moliyaviy hisobotdagi betaraflik; - hisobot davrida daromadlar bilan xarajatlarning muvofiqligi; - aktivlar va majburiyatlarning haqiqiy bahosi; - tushunarlilik; - ahamiyatlilik; -jiddiylik; - haqqoniy va xolis taqdim; -tugallanganlik; - izchillik; - o‘z vaqtida taqdim etish. Yuqoridagi tamoyillarga asoslanib yuritilgan buxgalteriya hisobi va tuzilgan moliyaviy hisobot barcha foydalanuvchilaming korxona moliyaviy xo‘jalik faoliyati haqida to‘liq, tushunarli ma’lumot olishni va tegishli xulosa chiqarishni ta’minlaydi. Download 0.65 Mb. Do'stlaringiz bilan baham: |
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