Buxgalteriya hisobi registrlari va shakllari

Computer-assisted programs allow you to automate your account registries.

The main step in the advanced automated form of accounting is the processing of accounting information.

Data must be adapted for data processing before it can be processed for computer processing.

Documentation in the form of automated accounting should also be made in accordance with this form. The technology and application guidelines for the preparation of data processing programs are also considered to be one of these steps.”⁸

Ishlab chiqilgan dasturga ko‘ra, ma’lumotlar hisoblash markazi (XM) yoki avtomatlashtirilgan ish joyi (ARM)da buxgalteriya xodimi turli mazmundagi hisob registrlarini oladi. Dasturda ishlab chiqilganiga ko‘ra, bu hisob registrlari jurnal-orderlar, qaydnomalar, kitoblar, kartochkalar va boshqalar bo‘lishi mumkin.

Xo‘jalik yurituvchi sub’ektlar buxgalteriya hisobi qaysi shaklidan foydalanishni mustaqil ravishda belgilaydilar va bunda ular xisob-kitob ishlarini hajmi, hisob xodimlarini soni, malakasi va boshqa omillarni e’tiborga oladilar.

Xo‘jalik yurituvchi sub’ektlar xo‘jalik faoliyatlari hisobini yuritishda buxgalteriya hisobining qaysi shakllaridan foydalanishlaridan qat’iy nazar, O‘zbekiston Respublikasining

«Buxgalteriya hisobi to‘g‘risida»gi qonuniga va boshqa tegishli me’yoriy hujjatlarga va ko‘rsatmalariga rioya etishlari shart.