II Bob. BUXGALTERIYA BALANSI, UNING TUZILISHI VA MAZMUNI 2.1. “Balans” tushunchasi va uning iqtisodiy ahamiyati. Buxgalteriya balansining tuzilishi va
mazmuni.......................................................................................................................................
2.2.Xo‘jalik mablag‘lari va ularni turkumlash.............................................................................
2.3.Xо‘jalik mablag‘larining tashkil topish manbalari va ularni turkumlash..............................
2.4. Xо‘jalik jarayonlari va xо‘jalik muomalalari tо‘g‘risida tushuncha....................................
2.5.Xо‘jalik muomalalari ta’sirida balansda sodir bо‘ladigan о‘zgarishlar.................................
2.6. Hisob siyosatida balansni yoritib berish tartibi. Balansga tegishli bо‘lgan moliyaviy
hisobot elementlari.......................................................................................................................
III Bob. SCHYOTLAR TIZIMI VA IKKIYOQLAMA YOZUV 3.1.Hisobvaraqlar (schyotlar) haqida tushuncha. Buxgalteriya hisobining schyotlarining
tuzilishi.........................................................................................................................................
3.2. Sintetik va analitik hisob haqida tushuncha...........................................................................
3.3.Buxgalteriya hisobining schyotlar tizimi va uning ahamiyati. Buxgalteriya
hisobining
schyotlari
rejasi
(21-son
BHMS)
va
uning
tuzilishi....................................................................
3.4. Schyotlarning iqtisodiy mazmuni, tarkibi va tayinlanishi bо‘yicha turkumlanishi...
3.5. Ikkiyoqlama yozuv va uning asoslanishi. Oborot ведомост (aylanma qaydnoma)larini
tuzish......................................................................................................
