Tuzuvchilar: B. A. Alimboyev, D. D. Mirsadiqova

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Amaliyot obyekti faoliyatini tartibga soluvchi me’yoriy-huquqiy hujjatlarni 
o’rganish 
 
a) Amaliyot obyekti faoliyatini tartibga soluvchi qonunlar va qonun hujjatlari 
(O’zbekiston Respublikasi qonunlari, O’zbekiston Respublikasi Prezidenti farmonlari, 
qarorlari O’zbekiston Respublikasi Vazirlar Mahkamasi qarorlari) 
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b) Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi me’yoriy 
hujjatlar (yo’riqnomalar, nizomlar) 
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c) Buxgalteriya hisobini alohida obyektlari hisobini yuritish mexanizmi, xususiyatlarini 
aks ettiruvchi hujjatlar (O’zbekiston Respublikasi Moliya vazirligining uslubiy 
ko’rsatmalari, tavsiyalari)
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d) Buxgalteriya hisobini tashkiliy, texnik va uslubiy jihatlarini mujassamlashtirgan ishchi 
hujjatlar
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