Bank hisobi va audit



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Амалиёт ҳисоботини тайёрлаш услубий қўлланма


O‘ZBEKISTON RESPUBLIKASI
OLIY VA O‘RTA MAXSUS TA’LIM VAZIRLIGI
TOSHKENT MOLIYA INSTITUTI


BANK ISHI FAKULTETI
BANK HISOBI VA AUDIT” KAFEDRASI

BANK ISHI” TA’LIM YO‘NALISHI BO‘YICHA


MALAKAVIY AMALIYOTI



HISOBOTI




Tayyorladi kurs guruh


talabasi Amaliyot rahbari:



Kafedra tomonidan ro‘yxatga olingan tartib raqami
2023-y.
( imzo)




Toshkent - 202_
3-kurs guruh talabasi ning
(ismi-sharifi)


Amaliyot joyi
(amaliyot obyektining to‘liq nomi va manzili)


Amaliyot o‘tash muddati yil « » dan yil « » gacha
Institutdan tayinlangan rahbar
(ismi-sharifi)


Kafedra mudiri prof. Z.Umarov
(imzo)

Talaba yil « » da amaliyot joyiga keldi.




Amaliyot o‘tash joyidan tayinlangan rahbar
(ismi-sharifi)
Bank (filiali) rahbari
(ismi-sharifi) (imzo)
(muhr o‘rni)
AMALIYOT O‘TASH QOIDALARI:



  1. Belgilangan muddatda amaliyot o‘tash joyiga borish;

  2. Amaliyot o‘tash joyidan tayinlangan rahbar bilan amaliyot o‘tash rejasini kelishish;

  3. Amaliyot o‘tash bo‘yicha institut tomonidan berilgan dastur asosida amaliyot o‘tash va amaliyot daftarini rasmiylashtirish;

  4. Amaliyot dasturi mavzularining har biri bo‘yicha yozilgan xulosalarning ishonchligi va asosliligini amaliyot o‘tagan tashkilot rahbarining imsozi va muhri orqali tasdiqlatish.

Amaliyot mavzulari va ularning amaliyot kunlari bo‘yicha taqsimlanishi







Amaliyotning namunaviy mavzulari

Kunlar soni


Bank buxgalteriya bo‘limining tuzilishi va faoliyati, buxgalteriya xodimlarining vazifalari, bosh va yordamchi kitoblarning yuritilishi

5


Banklarda mijozlarga hisob-kitob kassa xizmatining ko’rsatilishi va uning hisobga olinishi

10


Kredit, lizing va faktoring operatsiyalari hisobi.

10


Bankning ichki operatsiyalari hisobi. Banklarning buxgalteriya hisobotlari va ularni tuzish

10

Jami

35

Izoh: Haftaning shanba kunlari talaba olgan ko’nikmasi va amaliy ma’lumotlar asosida hisobot tayyorlashi maqsadga muvofiq.
Institutdan tayinlangan rahbar
(ismi-sharifi) (imzo)
Amaliyot o‘tash joyidan tayinlangan rahbar
(ismi-sharifi) (imzo)


1-mavzu. Bank buxgalteriya bo‘limining tuzilishi va faoliyati, buxgalteriya xodimlarining vazifalari, bosh va yordamchi kitoblarning yuritilishi

Amaliyotni o’tkazish uchun tanlangan tadqiqot obyekti to’g’risida umumiy ma’lumotlar (barcha rekvizitlari ko’rsatilgan holda), bankning tashkiliy tuzilishi, bank filiali hisob-operatsion bo‘limining tuzilishi bilan tanishadi.


___________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Talaba bankning hujjatlar aylanishi, ichki bank nazoratining tashkil etilishi, bank buxgalteriya bo‘limining xodimlari, shu jumladan, bosh buxgalter, uning yordamchisi, ichki nazorat xodimi va mas’ul ijrochilarning vazifalari hamda majburiyatlarini o‘rganadi.


________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Shuningdek, banklarda hujjatlar bilan ishlash, hujjatlar yig‘majildini tayyorlash va ularning saqlanishini, arxiv ishi, banklarda bosh kitob va yordamchi kitoblarning yuritilishini o’rganadi.


________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Ushbu mavzu bo’yicha ishlab chiqarish amaliyoti hisobotiga quyidagi hujjatlar ilova qilinadi:

  1. Buxgalteriya apparatining tuzilishi

2. Qoldiqlar qaydnomasi, shaxsiy hisobvaraqdan ko‘chirma.



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