Egamberdiyeva Salima Rayimovna moliyaviy va boshqaruv hisobi

ANNOTATION 
This textbook was prepared on the basis of the latest changes in accounting and in 
accordance with the requirements of the National Training Program and the State 
Educational Standard, and is intended for students enrolled in the direction 5230600 - 
"Finance" bachelor’s degree. 
This textbook discloses such concepts as: the subject and methods of accounting, the 
balance sheet and its structure, the system of accounts and double entry, basic business 
processes, documentation and inventory, registers and forms of accounting, calculation of 
cash and foreign exchange transactions, labor accounting and wages, accounting of 
inventories, accounting of fixed assets, accounting of intangible assets, accounting of 
production costs and the cost of products (works, services), budgeting and control of costs 
and expenses, accounting of finished products and their sales, accounting of equity capital, 
accounting of financial results , preparation and presentation of financial statements, their 
theoretical and practical justification. It also discusses the issues of applying foreign 
experience to improve accounting. 

---

4 
Mundarija 
Kirish................................................................................................... ............................ 
8 
I-MODUL. BUXGALTERIYA HISOBI NAZARIYASINING UMUMIY ASOSLARI 
I Bob. “MOLIYAVIY VA BOSHQARUV HISOBI” FANIGA KIRISH 
1.1.Moliyaviy va boshqaruv hisobining tasniflanishi................................... 
10 
1.2. Moliyaviy va boshqaruv hisobining rivojlanish tarixi........................... 
18 
1.3.Moliyaviy va boshqaruv hisobining asosiy tamoyillari......................... 
21 
1.4.Moliyaviy va boshqaruv hisobi fanining predmeti, boshqa iqtisodiy 
fanlar bilan o’zaro bog’liqligi va tadqiqot usullari...................................... 
22 
1.5.Moliyaviy va boshqaruv hisobining sub’ektlari va ob’ektlari................. 
25