2-BOB. BUXGALTERIYA BALANSI VA UNING TUZILISHI ............................................... 45
2.1. Buxgalteriya balansi to‘g‘risida tushuncha ............................................................................... 45
2.2.Balansning tuzilishi va uning moddalari ................................................................................... 46
2.3.Хo‘jalik operatsiyalari ta‘sirida balansdagi o‘zgarishlar .......................................................... 51
3 -BOB. PUL MABLAG‘LARI VA HISOB–KITOBLAR HISOBI .......................................... 56
3.1. Pul mablag‘lari va hisob–kitoblarning mazmuni hamda ularni hisobga olishning vazifalari..... 56
3.2. Kassa operatsiyalarini hisobga olish ........................................................................................... 58
3.3. Hisob – kitob schyoti bo‘yicha operatsiyalarni hisobga olish ................................................... 61
3.4. Valuta schyoti bo‘yicha amalga oshirilgan operatsiyalarni ........................................................ 65
hisobga olish ...................................................................................................................................... 65
3.5.Hisobdor shaxslar bilan bo‘ladigan hisob-kitoblar hisobi ........................................................... 68
3.6. Boshqa hisob-kitob operatsiyalarini hisobga olish ..................................................................... 70
3.7. Тurli debitorlik va kreditorlik qarzlarni hisobga olish ................................................................ 75
3.8. Bank kreditlari va qarzga olingan mablag‘larni hisobga olish .................................................. 76
3.9. Soliq bo‘yicha operatsiyalarni hisobga olish .............................................................................. 79
4-BOB. MATERIALLAR HISOBI ................................................................................................ 86
4.1. Materiallarni turkumlash, baholash va ularni hisobga olishning vazifalari ................................ 86
4.2. Materiallarning harakatini rasmiylashtirish va ularning sintetik hisobini tashkil etish ............. 90
4.3. Olingan materiallar bo‘yicha hisob-kitoblar hisobi .................................................................... 93
4.4. Materiallarning ombor xo‘jaligining buxgalteriya hisobi va ularni inventarizatsiya qilish tartibi
............................................................................................................................................................ 96
