Fanidan O’quv-uslubiy majmua

Accounting balance sheet - a table showing the economic resources, their composition, location and sources of their origin for a certain period of time. The balance is a two-sided table, the left side of which is active, and the right side is called passive.
Active: Part 1. Long-term assets. Section Two. Current assets.
Passive: Part 1. Sources of Own Funds. Section 2 Obligations. The aggregate of the asset's equity balance should be equal to its total liability.
Valuation of an accounting balance sheet - the expression of the balance of the economic resources and the types of their sources of income in the balance sheet.

Buxgalteriya balansi moddalarini baholash – balansda aks ettiriladigan xo‘jalik mablag‘lari va ularning vujudga kelish manbalari alohida turlarining puldagi ifodasi. Balans moddalarini baholash prinsipi barcha korxonalr uchun bir xil. Baholash asosida ishlab chiqarish vositalarini sotib olish yoki mahsulot ishlab chiqarishning haqiqiy tannarxi yotadi. Buxgalteriya balansi moddalarining bahosi real bo‘lishi, ya’ni mablag‘lar va ularning vujudga kelish manbalari turlarining haqiqiy kattaligini aks ettirish kerak. Aktiv va passiv moddalarini baholashning haqiqiyligi buxgalteriya hisobi ma’lumotlari ishonchliligi bilan ta’minlanadi.	Оценка бухгалтерского баланса - выражение баланса экономических ресурсов и видов их источников дохода в балансе. Принцип балансировки предметов одинаковый для всех предприятий. Оценка в основном означает приобретение производственных средств или истинную стоимость производства. Значение элементов бухгалтерского баланса должно быть реальным, то есть фактическим размером источников средств и источников их происхождения. Валидность оценки активных и пассивных материалов обеспечивается достоверностью учетных записей.	The principle of balancing items is the same for all businesses. The assessment basically means the acquisition of production means or the true cost of production. The value of the accounting balance items should be real, ie the actual size of the sources of funds and sources of their origin. Validity of the valuation of the active and passive materials is ensured by the reliability of the accounting records. Articles of accounting balance - active and passive balance of the balance that defines separate types of economic entities or sources of their formation.