Bank hisobi va audit


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



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Амалиёт ҳисоботини тайёрлаш услубий қўлланма

2-mavzu. Banklarda mijozlarga hisob-kitob kassa xizmatining ko’rsatilishi va uning hisobga olinishi
Ushbu mavzu bo’yicha talaba mijozlarga hisob raqamlar ochish tartibini o’rganadi:
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VARAQChA
(tadbirkorlik faoliyati sub’ektlari uchun)













Hisobvaraq egasi __________________________________

Imzolar namunalarini qabul qilishga ruxsat berildi




(to’liq nomi)













_________________________________________________

Bankning vakolatli xodimi___________________

___________________________________________

Manzili: _________________________________________







(imzo)

_________________________________________________

Sana: 20__ yil «___» ______________

















































BOShQA BELGILAR _______________________________



















_______________________________



Orqa tomoni













________________________________________

Hisobvaraq raqami ________________

(xo’jalik yurituvchi sub’ektning nomi)













Lavozimi

Familiyasi, ismi, otasining ismi

Imzo namunalari

Birinchi yoki ikkinchi imzo huquqidan vaqtincha foydalanuvchi mansabdor shaxslarning vakolat muddati

Birinchi imzo




























Ikkinchi imzo






































































Vakolat va imzolarni tasdiqlayman _____________________________

(Yuridik shaxs rahbari)

(F.I.O. va imzo)














































Berilgan chek daftarchalari










Sana

№ dan

№ gacha









































































Mijozlarga ochilgan hisobvaraqlarni ro’yxatga olish kitobi

T/r

Mijozning nomi

Soliq to’lovchining identifikatsiya raqami

Hisobvaraq ochilgan sana

Hisobvaraq raqami

Hisobvaraq yopilgan sana

Hisobvaraqni yopish uchun asos
































































Bankda kassa operatsiyalarini tashkil etilishi, kirim va chiqim kassa operatsiyalarining hisobi va rasmiylashtirishi, naqd pul tushumini inkassatsiya qilish tartibi va operatsiyalar hisobi, kechki kassa ishini:


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________




Aholidan bir martalik to’lovlarni qabul qilish blanki

Xabarnoma







To’lovni oluvchi




(tashkilot nomi)




Tashkilot h/v




(tashkilotning bankdagi hisobvarag’i)




Bank nomi, MFOsi




(tashkilotning h/v ochilgan bank nomi, MFOsi)




Fuqaro




(familiyasi, ismi va otasining ismi)




Yashash manzili




(fuqaroning yashash manzili)




To’lov




(turi, maqsadi, nomi)




To’lov summasi

qarzdorlik summasi

joriy to’lov summasi

jarima summasi

JAMI SUMMA




Kassir
















To’lovchining imzosi:

Xabarnoma







To’lovni oluvchi




(tashkilot nomi)




Tashkilot h/v




(tashkilotning bankdagi hisobvarag’i)




Bank nomi, MFOsi




(tashkilotning h/v ochilgan bank nomi, MFOsi)




Fuqaro




(familiyasi, ismi va otasining ismi)




Yashash manzili




(fuqaroning yashash manzili)




To’lov




(turi, maqsadi, nomi)




To’lov summasi

qarzdorlik summasi

joriy to’lov summasi

jarima summasi

JAMI SUMMA




Kassir
















To’lovchining imzosi:

Mijozlardan naqd pulsiz hisob-kitoblar bo‘yicha hujjatlarni qabul qilish, ularni tekshirish va hisobga olish, to‘lov talabnomasi, to‘lov topshiriqnomasi, akkreditivlar, inkasso topshirig‘i, plastik kartochkalar bo‘yicha hisob-kitoblarning hisobga olinishi va rasmiylashtirilishi, “To‘lov muddatini kutayotgan hujjatlar” va “To‘lov muddati o‘tgan hujjatlar” bo‘yicha kartotekalar, ularning yuritilishi va hisobga olinishi, “Mijoz-ma’sulijrochi-bosh buxgalter” chizmasi bo‘yicha hujjatlar aylanishi, “Bank–mijoz” tizimi orqali operatsiyalarni o‘tkazish hususiyatlarini o‘rganadi.


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Ushbu mavzu bo’yicha ishlab chiqarish amaliyoti hisobotiga quyidagi hujjatlar ilova qilinadi:
1. Mijozlarga hisob raqamlar ochish tartibi bo’yicha hisobvaraq ochish uchun ariza, imzolar va muhr namunasi tushirilgan varaqcha;
2. Kassa operatsiyalar bo’yicha pul topshirganlik to‘g‘risida e’lonnoma, kirim kassa orderi (turli shakllar), chiqim kassa orderi, kirim kassa jurnali, chiqim kassa jurnali, balansdan tashqari kirim orderi, balansdan tashqari chiqim orderi;
3. Naqd pulsiz hisob-kitoblar bo‘yicha to‘lov topshiriqnomasi, to‘lov talabnomasi, to‘lov talabnomasi reyestri, inkasso topshiriqnomasi, memorial order, akkreditivga ariza, plastik karta ochish uchun ariza.



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