O‘zbekiston Respublikasi Prezidentining 017 yil fevraldagi 4947-sonli
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- Bu səhifədəki naviqasiya:
- Equity Accounts 3010 Stated Capital 3020 Capital Surplus 3030 Retained Earnings Revenue Accounts
- INCOME AND EXPENSES Activity centre: Shop 300 Shop sale 310 Shop purchase 320 Shop salary Activity centre: Tailors
- Fixed costs 500 Stationary 510 Salary Administration 520 Sundry 530 Cash deviations 540 Fuel/transport Maintenance of building
- MUNDARIJA Kirish…………………………………………………………… 3 I bob Buxgalteriya hisobi nazariyasi faniga kirish………………....
- II bob. Buxgalteriya hisobi nazariyasi fanining predmeti va metodi…………………………………………………………...
- III bob. Buxgalteriya balansi…………………………………………...
- IV bob. Xo‘jalik operatsiyalarida ikkiyoqlama yozuv………………
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Liability Accounts
Current Liabilities 2000 Accounts Payable 2300 Accrued Expenses 2310 Sales Tax Payable 2320 Wages Payable 2330 401-K Deductions Payable 2335 Health Insurance Payable 2340 Federal Payroll Taxes Payable 2350 FUTA Tax Payable 2360 State Payroll Taxes Payable 2370 SUTA Payable 2380 Local Payroll Taxes Payable 2390 Income Taxes Payable 2400 Other Taxes Payable 2410 Employee Benefits Payable 2420 Current Portion of Long-term Debt 2440 Deposits from Customers 2480 Other Current Liabilities Long-term Liabilities 232 2700 Notes Payable 2702 Land Payable 2704 Equipment Payable 2706 Vehicles Payable 2708 Bank Loans Payable 2710 Deferred Revenue 2740 Other Long-term Liabilities Equity Accounts 3010 Stated Capital 3020 Capital Surplus 3030 Retained Earnings Revenue Accounts 4000 Product #1 Sales 4020 Product #2 Sales 4040 Product #3 Sales 4060 Interest Income 4080 Other Income 4540 Finance Charge Income 4550 Shipping Charges Reimbursed 4800 Sales Returns and Allowances 4900 Sales Discounts Cost of Goods Sold 5000 Product #1 Cost 5010 Product #2 Cost 5020 Product #3 Cost 5050 Raw Material Purchases 5100 Direct Labor Costs 5150 Indirect Labor Costs 5200 Heat and Power 5250 Commissions 5300 Miscellaneous Factory Costs 5700 Cost of Goods Sold, Salaries and Wages 5730 Cost of Goods Sold, Contract Labor 5750 Cost of Goods Sold, Freight 5800 Cost of Goods Sold, Other 5850 Inventory Adjustments 5900 Purchase Returns and Allowances 5950 Purchase Discounts Expenses 233 6000 Default Purchase Expense 6010 Advertising Expense 6050 Amortization Expense 6100 Auto Expenses 6150 Bad Debt Expense 6200 Bank Fees 6250 Cash Over and Short 6300 Charitable Contributions Expense 6350 Commissions and Fees Expense 6400 Depreciation Expense 6450 Dues and Subscriptions Expense 6500 Employee Benefit Expense, Health Insurance 6510 Employee Benefit Expense, Pension Plans 6520 Employee Benefit Expense, Profit Sharing Plan 6530 Employee Benefit Expense, Other 6550 Freight Expense 6600 Gifts Expense 6650 Income Tax Expense, Federal 6660 Income Tax Expense, State 6670 Income Tax Expense, Local 6700 Insurance Expense, Product Liability 6710 Insurance Expense, Vehicle 6750 Interest Expense 6800 Laundry and Dry Cleaning Expense 6850 Legal and Professional Expense 6900 Licenses Expense 6950 Loss on NSF Checks 7000 Maintenance Expense 7050 Meals and Entertainment Expense 7100 Office Expense 7200 Payroll Tax Expense 7250 Penalties and Fines Expense 7300 Other Taxes 7350 Postage Expense 7400 Rent or Lease Expense 7450 Repair and Maintenance Expense, Office 7460 Repair and Maintenance Expense, Vehicle 7550 Supplies Expense, Office 7600 Telephone Expense 7620 Training Expense 7650 Travel Expense 7700 Salaries Expense, Officers 7750 Wages Expense 7800 Utilities Expense 8900 Other Expense 9000 Gain/Loss on Sale of Assets Account Plan for Kafue Supermarket 234 ASSETS 000 Cash in hand 010 Cash in bank 030 Staff debtors 040 Other debtors Buildings 100 Shop 110 Tailoring workshop Tools and equipment 120 in the shop 130 in the tailoring workshop LIABILITIES 200 Creditors, Owner 210 Other creditors 220 Donations 230 Capital account 240 Sale tax INCOME AND EXPENSES Activity centre: Shop 300 Shop sale 310 Shop purchase 320 Shop salary Activity centre: Tailors 400 Tailoring sale 410 Tailoring purchase 420 Tailoring salary Fixed costs 500 Stationary 510 Salary Administration 520 Sundry 530 Cash deviations 540 Fuel/transport Maintenance of building 600 Shop 610 Tailoring workshop Other income 700 Interest 710 Other income 235 MUNDARIJA Kirish…………………………………………………………… 3 I bob Buxgalteriya hisobi nazariyasi faniga kirish……………….... 5 1.1. Buxgalteriya hisobining paydo bo‘lishi va rivojlanishi………… 5 1.2. Buxgalteriya hisobining maktablari…………………………….. 8 1.3. Xo‘jalik hisobi to‘g‘risida tushuncha va uning turlari…………. 17 1.4. Xo‘jalik hisobi turlarida qo‘llaniladigan o‘lchov birliklari…….. 22 II bob. Buxgalteriya hisobi nazariyasi fanining predmeti va metodi…………………………………………………………... 25 2.1. Buxgalteriya hisobi nazariysi fanining predmeti va metodi……. 25 2.2. Buxgalteriya hisobining funksiya va vazifalari………………... 27 2.3. Buxgalteriya hisobining obyektlari va subyektlari……………... 31 2.4. Xo‘jalik mablag‘larning tarkibi va ishlab chiqarish jarayonidagi funksional roli bo‘yicha turkumlanishi………………………… 32 2.5. Mablag‘larning vujudga kelish manbalari va maqsadli tayinlanishi bo‘yicha turkumlanishi……………………………. 37 2.6. Buxgalteriya hisobining konseptual asoslari…………………... 40 III bob. Buxgalteriya balansi…………………………………………... 45 3.1. Buxgalteriya balansi haqida tushuncha, uning tuzilishi, mazmuni va ahamiyati………………………………………….. 45 3.2. Xo‘jalik muomalalari ta’sirida balansda sodir bo‘ladigan o‘zgarishlar……………………………………………………... 49 3.3. Buxgalteriya balansi turlari…………………………………….. 52 3.4. Buxgalteriya balansi – korxonalarning moliyaviy ahvolini o‘rganish uchun axborot manbai ekanligi………………………. 57 IV bob. Xo‘jalik operatsiyalarida ikkiyoqlama yozuv……………… 60 4.1. Buxgalteriya hisobi schyotlari, ularning tuzilishi va turkumlanishi …………………………………………………... 60 4.2. Ikkiyoqlama yozuv. Ikkiyoqlama yozuvning nazorat qilish xususiyatlari…………………………………………………….. 64 4.3. Sintetik va analitik (tahliliy) hisob……………………………... 68 4.4. Joriy buxgalteriya hisobi ma’lumotlarini umumlashtirish……… 71 4.5. Buxgalteriya hisobining schyotlar rejasi……………………….. 73 |