O’zbekiston respublikasi oliy va o’rta maxsus ta’lim vazirligi toshkent davlat iqtisodiyot universiteti nuridin yusupovich jo’rayev moliyaviy hisobot


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Moliyaviy hisobot

2-bob. Buxgalteriya balansi.......................................................................................................................................................

27

2.1.

Buxgalteriya balansining mazmuni va mohiyati.................................................................................

27

2.2.

Buxgalteriya balansining turlari va ularga qo’yiladigan talablar..........................................................

28

2.3.

Bozor iqtisodiyoti sharoitida buxgalteriya balansining rivojlantirilishi ................................................

30

2.4.

Buxgalteriya balansi bo’limlari va moddalarining tavsifi....................................................................

32

2.5. Buxgalteriya balansi moddalari bilan moliyaviy hisobotning boshqa shakllari o’rtasidagi o’zaro




bog’liqlik ..............................................................................................................................................

33

2.6.

Buxgalteriya balansini tuzishdan oldin amalga oshiriladigan hisob ishlari ...........................................

35

2.7.

Buxgalteriya balansining uzoq muddatli aktivlar bo’limini tuzish qoidalari .........................................

37

2.8.

Balansning joriy aktivlar qismini tuzish tartibi ..................................................................................

39

2.9.

O’z mablag’larining manbalari bo’limini tuzish qoidalari...................................................................

43

2.10. Balans passivining majburiyatlar bo’limini tuzish tartibi ..................................................................

44


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