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ББХ амалиёт Дастур 2022-2023 янги
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- 1-mavzu. Bank buxgalteriya bo‘limining tuzilishi va faoliyati, buxgalteriya xodimlarining vazifalari, bosh va yordamchi kitoblarning yuritilishi
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Izoh: Haftaning shanba kunlari talaba olgan ko’nikmasi va amaliy ma’lumotlar asosida hisobot tayyorlashi maqsadga muvofiq.
III. MALAKAVIY AMALIYOTNING MAVZULAR
BO‘YICHA TAQSIMLANISHI
1-mavzu. Bank buxgalteriya bo‘limining tuzilishi va faoliyati, buxgalteriya xodimlarining vazifalari, bosh va yordamchi kitoblarning yuritilishi
Amaliyotni o’tkazish uchun tanlangan tadqiqot obyekti to’g’risida umumiy ma’lumotlar (barcha rekvizitlari ko’rsatilgan holda), bankning tashkiliy tuzilishi, bank filiali hisob-operatsion bo‘limining tuzilishi bilan tanishadi.
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Talaba bankning hujjatlar aylanishi, ichki bank nazoratining tashkil etilishi, bank buxgalteriya bo‘limining xodimlari, shu jumladan, bosh buxgalter, uning yordamchisi, ichki nazorat xodimi va mas’ul ijrochilarning vazifalari hamda majburiyatlarini o‘rganadi.
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Shuningdek, banklarda hujjatlar bilan ishlash, hujjatlar yig‘majildini tayyorlash va ularning saqlanishini, arxiv ishi, banklarda bosh kitob va yordamchi kitoblarning yuritilishini o’rganadi.
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Ushbu mavzu bo’yicha ishlab chiqarish amaliyoti hisobotiga quyidagi hujjatlar ilova qilinadi:
Buxgalteriya apparatining tuzilishi
2. Qoldiqlar qaydnomasi, shaxsiy hisobvaraqdan ko‘chirma.
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