Toshkent moliya instituti a. A. Karimov, J. E. Kurbanbayev

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MUNDARIJA

	KIRISH
1-BOB.	“BUXGALTERIYA HISOBI” FANIGA KIRISH
1.1.	Buxgalteriya hisobining paydo bo‘lishi va rivojlanishi
1.2.	Xo‘jalik hisobi to‘g‘risida tushuncha va uning turlari
1.3.	Xo‘jalik hisobi turlarida qo‘llaniladigan o‘lchov birliklari
2-BOB.	FANINING PREDMETI VA USULLARI
2.1.	“Buxgalteriya hisobi”ning predmeti va asosiy vazifalari
2.2.	Buxgalteriya hisobining obyektlari va subyektlari
2.3.	Xo‘jalik mablag‘larning tarkibi va ishlab chiqarish jarayonidagi funksional roli bo‘yicha turkumlanishi
2.4.	Mablag‘larning vujudga kelish manbalari va maqsadli tayinlanishi bo‘yicha turkumlanishi
2.5.	Buxgalteriya hisobining konseptual asoslari
3-BOB.	BUXGALTERIYA BALANSI
3.1.	Buxgalteriya balansi haqida tushuncha, uning tuzilishi, mazmuni va ahamiyati
3.2.	Xo‘jalik muomalalari ta’sirida balansda sodir bo‘ladigan o‘zgarishlar
3.3.	Buxgalteriya balansi turlari
4-BOB.	XO‘JALIK OPERATSIYALARIDA IKKIYOQLAMA YOZUV
4.1.	Buxgalteriya hisobi schyotlari, ularning tuzilishi va turkumlanishi
4.2.	Ikkiyoqlama yozuv. Ikkiyoqlama yozuvning nazorat qilish xususiyatlari
4.3.	Sintetik va analitik (tahliliy) hisob
4.4.	Joriy buxgalteriya hisobi ma’lumotlarini umumlashtirish
4.5.	Buxgalteriya hisobining schyotlar rejasi
5-BOB.	BIZNES JARAYONLARI VA ULARNI HISOBGA OLISH
5.1.	Biznes jarayonlari ahamiyati
5.2.	Qiymat o‘lchovining mohiyati va ahamiyati
5.3.	Ta’minot jarayonining hisobi
5.4.	Ishlab chiqarish jarayonining hisobi
5.5.	Sotish jarayonining hisobi
6-BOB.	HUJJATLASHTIRISH VA INVENTARIZATSIYA
6.1.	Hujjatlar va ular haqida tushuncha
6.2.	Hujjatlarning turlari
6.3.	Hujjatlar rekvizitlari va ularni rasmiylashtirish
6.4.	Hujjatlarning aylanishi
6.5.	Inventarizatsiya haqida tushuncha, uning ahamiyati va turlari
6.6.	Inventarizatsiya o‘tkazish va natijasini rasmiylashtirish tartibi
7-BOB.	BUXGALTERIYA HISOBI REGISTRLARI VA SHAKLLARI
7.1.	Buxgalteriya hisobi registrlari haqida tushuncha va ularning ahamiyati
7.2.	Buxgalteriya hisobi registrlarining turlari, ularni yuritish tartibi
7.3.	Buxgalteriya hisobi registrlaridagi xato yozuvlarni tuzatish tartibi
7.4.	Buxgalteriya hisobining shakllari
8-BOB.	BUXGALTERIYA HISOBOTI
8.1.	Buxgalteriya hisobotining maqsad va vazifalari
8.2.	Buxgalteriya hisobotlarini tuzish tartibi
8.3.	Buxgalteriya hisobotlarini taqdim etish
9-BOB.	BUXGALTER KASBIGA QO‘YILADIGAN TALABLAR
9.1.	Buxgalter kasbi
9.2.	Buxgalteriya hisobi bo‘yicha jamoat tashkilotlari, ularning roli va ahamiyati
9.3.	Buxgalterlarni milliy va xalqaro sertifikatlash tizimi
10-BOB.	BUXGALTERIYA HISOBI XIZMATINI TASHKIL ETISH
10.1.	Buxgalteriya hisobini tashkil qilish asoslari va ahamiyati
10.2.	Buxgalteriya hisobiga rahbarlik qilish
10.3.	Buxgalteriyada ishni tashkil qilish
10.4.	Korxona hisob siyosati
11-BOB.	PUL MABLAG‘LARI VA VALYUTA OPERATSIYALARI HISOBI
11.1.	Pul mablag‘lari va valyuta operatsiyalari hisobining vazifalari
11.2.	Kassa muomalalarini hisobga olish
11.3.	Kassadagi naqd pullarni inventarizatsiya qilish va natijalarini rasmiylashtirish tartibi
11.4.	Banklarda hisob-kitob schyotlarini ochish tartibi
11.5.	Naqd pulsiz hisob-kitoblarni tashkil etish shakllari
11.6.	Hisob-kitob va chet el valyutasi schyotlaridagi pul mablag‘lari bo‘yicha muomalalar hisobi
11.7.	Bankdagi maxsus schyotlardagi pul mablaglari hisobi
12-BOB.	MEHNAT VA ISH HAQI HISOBI
12.1.	Mehnat va ish haqini hisobga olishning asosiy vazifalari
12.2.	Mehnatga oid munosabatlarni tartib solish
12.3.	Mehnatga haq to‘lashni tashkil etish tizimlari va shakllari
12.4.	Mehnat haqi hisoblashni hujjatlashtirish
12.5.	Ish haqi va boshqa to‘lovlarni hisoblash
12.6.	Jismoniy shaxslarning ish haqidan ushlanmalari hisobi
12.7.	Hisobdor shaxslar bilan hisob-kitoblar hisobi
12.8.	Xodimlar bilan boshqa muomalalar bo‘yicha hisob-kitoblar hisobi
13-BOB.	TOVAR-MODDIYZAHIRALAR HISOBI
13.1.	Tovar-moddiy zaxiralar hisobini tashkil etish
13.2.	Tovar-moddiy zaxiralarni turkumlash va baholash
13.3.	Tovar-moddiy zaxiralarni hisobga olish tizimlari
13.4.	Materiallar kirimi va sarflanishini hisobga olish hamda hujjatlashtirish
13.5.	Inventar va xo‘jalik jihozlari hisobining xususiyatlari
13.6.	Qayta ishlashga berilgan xom ashyo bilan bog‘liq operatsiyalarni buxgalteriya hisobida aks ettirish tartibi
13.7.	Tovar-moddiy zaxiralar inventarizatsiyasi
14-BOB.	INVESTITSIYALAR HISOBI
14.1.	Xo‘jalik yurituvchi subyektlarda investitsiyalar hisobini tashkil etish
14.2.	Investitsiyalarni turkumlash va baholash
14.3.	Uzoq muddatli investitsiyalar hisobini yuritish tartibi
14.4.	Qisqa muddatli investitsiyalar hisobi.
14.5.	Dividendlar hisobi
14.6.	Kapital qo‘yilmalar hisobi
	GLOSSARIY
	FOYDALANILGAN ADABIYOTLAR RO‘YXATI

KARIMOV AKROM ABBOSOVICH
KURBANBAYEV JURABEK ERUVBAYEVICH
JUMANAZAROV SARDORBEK ABDULLAYEVICH
BUXGALTERIYA HISOBI
DARSLIK

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