M UNDARIJA
KIRISH.....................................................................................
3
1-BOB. “BUXGALTERIYA HISOBI” FANIGA KIRISH
1.1. Buxgalteriya hisobining paydo b o iish i va rivojlanishi...
5
1.2. X o ‘jalik hisobi to ‘g ‘risida tushuncha va uning turlari
9
1.3. X o ‘jalik
hisobi
turlarida
qoilaniladigan
o ic h o v
birliklari......................................................................................
13
1.4. Buxgalteriya hisobining predmeti, metodi va
tamoyillari..................................................................................
16
1.5. Buxgalteriya hisobining funksiya va vazifalari...................
21
1.6. X o‘jalik subyektida buxgalteriya hisobini tashkil etish... 25
2-BOB. BUXGALTERIYA BALANSI
2.1. Buxgalteriya
balansi haqida tushuncha,
uning tuzilishi,
mazmuni va aham iyati............................................................. 29
2.2. X o ‘jalik muomalalari ta ’sirida
balansda sodir bo iad ig an
o ‘zgarishlar................................................................................
34
2.3. Buxgalteriya balansi turlari....................................................
38
3-BOB. XO ‘JALIK OPERATSIYALARIDA
IKKIYOQLAMA YOZUV
3.1.
Buxgalteriya hisobi schyotlari,
ulaming tuzilishi va
turkumlanishi.............................................................................
45
3.2. Ikkiyoqlama yozuv. Ikkiyoqlama
yozuvning nazorat
qilish xususiyatlari....................................................................
51
3.3. Sintetik va analitik (tahliliy) hisob........................................
55
3.4. Joriy buxgalteriya hisobi m aium otlarini
umumlashtirish..........................................................................
58
3.5. Buxgalteriya hisobining schyotlar rejasi..............................
60
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