Annotasiya tayanch so‘zlar. 41-son «Qishloq xo‘jaligi»

Toshkent moliya instituti Magistratura bo‘limi BH-3 guruh magistratura talabasi Yusupova Mahfuza Baxtiyor qizining «Qishloq xo‘jaligi» (BHXS 41) standartini amaliyotga joriy etish masalalari» mavzusidagi magistrlik dissertasiyasiga
ANNOTASIYA


Tayanch so‘zlar. 41-son «Qishloq xo‘jaligi» BHXS, qishloq xo‘jaligi hisobi, uzoq muddatli biologik aktivlar hisobi, qisqa muddatli biologik aktivlar hisobi, qishloq xo‘jaligi hosilini hisobga olish.
Tadqiqot obyekti. Tadqiqot obyekti sifatida Toshkent viloyati Qibray tumani «Yangi Toshkent konserva» mas’uliyati cheklangan jamiyati tanlangan.
Tadqiqotning maqsadi. Tadqiqotning maqsadi 41-son «Qishloq xo‘jaligi» BHXSni amaliyotga joriy etish bo‘yicha xulosalar shakllantirish, taklif va tavsiyalar ishlab chiqishdan iborat.
Tadqiqotda qo‘llanilgan metodika. Tadqiqot jarayonida monografik kuzatish, abstrakt-mantiqiy fikrlash, qiyosiy taqqoslash, hujjatlashtirish, ikki yoqlama yozuv va boshqa usullaridan foydalanilgan.
Tadqiqotning natijalari va ilmiy yangiliklar. Tadqiqot ishidan oliy ta'limning “Buxgalteriya hisobi va audit” ta'lim yo‘nalishlarida “Moliyaviy hisob”, “Qishloq xo‘jaligida buxgalteriya hisobi” kabi qator fanlardan o‘quv-uslubiy ta'minotni shakllantirish jarayonida keng foydalanish mumkin. Dissertasiyaning ilmiy yangliliklari sifatida quyidagilarni keltirish mumkin: xalqaro standartlar asosida biοlοgik aktivlarni alohida hisοb obyekti sifatida aks ettirirsh va ular harakati bo‘yicha aniq ma’lumotlar shakllantirish maqsadida hisοb siyosatiga 1600-“Uzoq muddatli biologik aktivlar” va 2600 – “Qisqa muddatli biοlοgik aktivlar va qishlοq xo‘jaligi mahsulοti” schotlar tizimini kiritish taklif etilgan; qishloq xo‘jaligida xarid qilingan tovar-moddiy qiymatliklarni, jumladan joriy biologik aktivlarni hisobga olish va tannarxga olib borishda xarajatlarni hisob obyektlariga mutanosib taqsimlash uchun 1530-“Qisqa muddatli biοlοgik aktivlarni xarid qilish” schoti taklif etilgan; o‘simlikchilikda biologik aktivlarning dastlabki hisobini yaxshilash maqsadida boshlang‘ich hisob hujjatlariga qo‘shimcha rekvizitlarni kiritish asosida takomillashtirilgan; buxgalteriya hisobi va moliyaviy hisobot ma’lumotlarining shaffofligini ta’minlash uchun “uzoq muddatli biologik aktivlar va ularga kiritilgan kapital qo‘yilmalar” hisobini yuritishga mo‘ljallangan schotlar tizimi taklif etilgan.
Qo‘llanish (foydalanish) sohasi: Dissertasiya natijalaridan qishloq xo‘jaligi korxonalari amaliyotida keng ko‘lamda foydalanish mumkin.


ANNOTATION

of dissertation on the theme « Issues of implementation of the standard "Agriculture" (BHXS 41)» by the master student of the BH-3 group Yusupova M.B.

Key words: No. 41 "Agriculture" IAS, agricultural accounting, accounting for long-term biological assets, accounting for short-term biological assets, accounting for agricultural harvest.
Object of research. The limited liability company "Yangi Tashkent Konserva" of Kibrai district of Tashkent region was chosen as the object of research.
The purpose of the study. The purpose of the study is to formulate conclusions, develop proposals and recommendations on the implementation of the 41st "Agriculture" IAS.
Methods of research: during the research, monographic observation, abstract-logical thinking, comparative comparison, documentation, double-sided writing and other methods were used.
The results obtained and their novelty: The research work can be widely used in the process of formation of educational and methodological support of a number of subjects such as "Financial accounting", "Accounting in agriculture" in the "Accounting and auditing" educational areas of higher education. The following are the scientific novelties of the dissertation: in order to reflect biological assets as separate accounting objects based on international standards and to form accurate information on their movement, accounting policies 1600-"Long-term biological assets" and 2600 - "Short-term biological assets and it is proposed to introduce a system of "agricultural product" credits; Account 1530-"Purchase of short-term biological assets" is proposed for the accounting of purchased goods in agriculture, including current biological assets, and the distribution of costs in proportion to the account objects; in order to improve the initial accounting of biological assets in plant breeding, it was improved based on the inclusion of additional details in the initial accounting documents; In order to ensure the transparency of accounting and financial reporting information, a system of accounts designed to keep track of "long-term biological assets and capital investments included in them" is proposed.
Field of application: The results of the dissertation can be widely used in the practice of agricultural enterprises.