Moliyaviy hisob va hisobat

Chapter 4	ACCOUNTING OF INVENTORIES
4.1.	Organization of inventory accounting
4.2.	Classification and valuation of inventories
4.3.	Inventory accounting systems
4.4.	Accounting and documenting the receipt and consumption of materials
4.5.	Features of accounting inventory and household items
4.6.	Reflection in the accounting of operations related to the transfer of materials for processing
4.7.	Inventory of inventories
Chapter 5	ACCOUNTING OF INVESTMENTS
5.1.	Organization of accounting of investments in business entities
5.2.	Classification and evaluation of investments
5.3.	The procedure for keeping records of long-term investments
5.4.	Accounting for short-term investments
5.5.	Accounting for dividends
Chapter 6	ACCOUNTING OF FIXED ASSETS AND INTANGIBLE ASSETS
6.1.	Value and tasks of accounting for fixed assets
6.2.	Classification and valuation of fixed assets
6.3.	Accounting of the receipt of fixed assets
6.4.	Documentation of the movement of fixed assets
6.5.	Accounting for repair of fixed assets
6.6.	Accounting for depreciation (depreciation) of fixed assets
6.7.	The order of reflection of the retirement of fixed assets
Chapter 7	ACCOUNTING OF FIXED ASSETS AND INTANGIBLE ASSETS
7.1.	The concept of intangible assets and their classification
7.2.	Receipt of intangible assets
7.3.	Features of goodwill accounting
7.4.	Accounting for amortization (depreciation) of intangible assets
7.5.	Revaluation of intangible assets
7.6.	Accounting for the retirement of intangible assets
Chapter 8	ACCOUNTING OF FINISHED PRODUCTS AND ITS IMPLEMENTATION
8.1.	The concept of finished products and the organization of its accounting
8.2.	Accounting for finished products in the warehouse and accounting
8.3.	The order of accounting of products and the process of its implementation
Chapter 9	ACCOUNTING OF OWN CAPITAL
9.1.	The purpose and objectives of accounting for own capital
9.2.	Reflection of the formation and changes in the authorized capital
9.3.	The reflection in the movement of the movement of added and reserve capital
9.4.	The order of accounting of target receipts in accounting
9.5.	Accounting for reserves of future expenses and payments
Chapter 10	ACCOUNTING FINANCIAL RESULTS
10.1.	The purpose and objectives of accounting for financial results
10.2.	Accounting for gross profit (loss) from sales of products
10.3.	Accounting for other income from main business activities
10.4.	Accounting for period costs
10.5.	Accounting for income from financial activities
10.6.	Accounting for expenses from financing activities
10.7.	Accounting for extraordinary profits and losses
10.8.	Accounting for the final financial result
Chapter 11	FORMATION AND PRESENTATION OF FINANCIAL STATEMENTS
11.1.	Purpose and objectives of financial reporting
11.2.	Preparation and submission of financial statements
11.3.	Procedure for the preparation of the balance sheet
11.4.	The procedure for drawing up and providing a report on financial results
11.5.	Procedure for providing a cash flow statement
11.6.	Drawing up of the report on own capital
11.7.	Explanations to the annual financial statements
	LIST OF USED LITERATURE ……
	APPLICATIONS

1^O‘zbekiston Respublikasi Prezidentining 2017 yil 7 fevraldagi 4947-sonli Farmoni O‘zbekiston Respublikasini yanada rivojlantirish bо‘yicha Harakatlar strategiyasi “O‘zbekiston Respublikasi qonun hujjatlari tо‘plami”, 2017 yil 13 fevral, 6-son, 70-modda.

2^ “Buxgalteriya hisobi to’g’risida”gi O’zbekiston Respublikasi Qonuni. 2016 yil 13 aprel.

3^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 12- page,2014

4^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 28-30 pages,2014

5^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 62,63-page, 2014

6^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 66-page, 2014

7^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 68 page, 2014

8^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 72 page, 2014

9^O‘zbekiston Respublikasi Adliya Vazirligi tomonidan 18.04.2005 yildagi 1470-son bilan rо‘yxatga olingan

10^O‘zbekiston Respublikasi Vazirlar Mahkamasining 05.02.1999 yildagi 54-son Qarori

11^ O‘zbekiston Respublikasi Konstitutsiyasining 37-moddasi.

12^O‘zbekiston Respublikasi Mehnat Kodeksi. IX bob, 153 modda.

13^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 108-page, 2014

14^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 92 page, 2014

15^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 89 page, 2014

16^O‘zbekiston Respublikasi Prezidentning 29.12.2017 yildagi PQ-3454-son Qaroriga 8-ilova

17^O‘zbekiston Respublikasi Adliya Vazirligi tomonidan 06.10.2005 yilda 1515-son bilan rо‘yxatdan о‘tkazilgan Nizomning 3-bandi

18^O‘zbekiston Respublikasi Markaziy banki Boshqaruvining 2015 yil 16 maydagi 12/17-sonli qarori bilan tasdiqlangan “Yuridik shaxslar tomonidan kassa operatsiyalarini yuritish QOIDALARI”

19^ “O‘zbekiston Respublikasi xududidagi xizmat safarlari tug‘risida” yo‘riqnoma (O‘zR AV tomonidan 29.08.2003 yilda 1268-son bilan ro‘yxatdan o‘tkazilgan)

20^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 73 page, 2014

21^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 77 page, 2014

22^Barry Elliot, Jamie Elliot. Financial accounting and reporting. (ISBN 978-1-292-08057-4) London, 2015. 17 th Edition. 101 p

23^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 232-page, 2014

24^ Wan Madznah Wan Ibrahim va Mohd Rizal Palil “Fundamentals of business accounting” Oxford university Press, 2014; 103-bet.

25^ Ortiqov A. va boshqalar. O‘zbekiston Respublikasi buxgalteriya hisobining milliy standartlariga sharhlar tо‘plami. T.: Norma. 2010. 252-b.

26^ G’ulomova F. Buxgalteriya hisobini mustaqil о‘rganish uchun qо‘llanma. -T. “NORMA” 2009 y. 218-b.

27^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 312-page, 2014

28^ O‘zbekiston Respublikasi Prezidentining 2017 yil 7 fevraldagi PF-4947-sonli Farmoniga 8-ilova.

29^O‘zbekiston Respublikasining “Investitsiya faoliyati tо‘g‘risida”gi Qonuni (yangi tahriri) 2014 yil 9 dekabr O‘RQ-380-son

30^12-son BHMS “Moliyaviy investitsiyalarni hisobga olish” O‘zbekiston Respublikasi Moliya vazirligi tomonidan 23.12.1998 yilda tasdiqlangan. 6-bandi.

31^ Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 718-page, 2014

32^ Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 728-page, 2014

33^O‘zbekiston Respublikasining «Qimmatli qog‘ozlar bozori to‘g‘risida»gi Qonuni (Yangi tahriri) (22.07.2008 y. N O‘RQ-163) 3-moddasi

34^ Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 753-page, 2014

35^ Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 753-page, 2014

36^ Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 753-page, 2014

37^International Accounting Standard 16 Property, Plant and Equipment. IFRS 2016.

38^ 5-son BHMS “Asosiy vositalar” O‘zR AV 20.01.2004 y. 1299-son bilan ro‘yhatga olingan. 3-band, a-qismi

39^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 818-page

40^5-son BHMS “Asosiy vositalar” O‘zR AV 20.01.2004 y. 1299-son bilan ro‘yhatga olingan. 4-band, 1-qismi

41^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 818-page

42^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 818-page

43^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 820-page, 2014

44^OrtikovX.A. va boshqalar.O‘zbekiston Resrublikasi buxgalteriya hisobining milliy standartlariga sharhlar to‘rlami. Toshkent, “NORMA”, 2010y. 267-bet.

45^Gadoev E. va boshq. Yillik hisobot-2008. T.: NORMA, 2009. 61-b.

46^ Ortiqov X.A va boshqalar. O‘zbekiston Respublikasi buxgalteriya hisobinig milliy standartlarga sharhlar to‘plami. – T. “NORMA”, 2010. 306-b

47^ Ortiqov X.A va boshqalar. O‘zbekiston Respublikasi buxgalteriya hisobinig milliy standartlarga sharhlar to‘plami. – T. “NORMA”, 2010. 307-b

48^ Ortiqov X.A va boshqalar. O‘zbekiston Respublikasi buxgalteriya hisobinig milliy standartlarga sharhlar to‘plami. – T. “NORMA”, 2010. 310-b.

49^ Ortiqov X.A va boshqalar. O‘zbekiston Respublikasi buxgalteriya hisobining milliy standartlariga sharhlar to‘plami. – T. “NORMA”, 2010. 311-b

50^O‘zbekiston Respublikasi Soliq Kodeksi 144-moddasi

51^Gadoev E. va boshq. Yillik hisobot-2008. Toshkent: NORMA, 2009. 74-b.

52^Ortiqov A. va boshqalar. O‘zbekiston Respublikasi buxgalteriya hisobining milliy standartlariga sharhlar to‘plami. T.: Norma. 2010. 348-b

53^Ortiqov A. va boshqalar. O‘zbekiston Respublikasi buxgalteriya hisobining milliy standartlariga sharhlar to‘plami. T.: Norma. 2010. 298-b

54^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 848-page

55^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 848-page

56^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 848-page

57^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 852-page

58^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 852-page

59^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 853-page

60^4-son BHMS “Tovar-moddiy zaxiralar” 5,3-band.

61^ G’ulomova F.G’. Buxgalteriya hisobini mustaqil о‘rganish uchun qо‘llanma. Toshkent: NORMA, 2009. 397-b.

62^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 928-page

63^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 929-page

64^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 931-page

65^O‘zbekiston Respublikasi Vazirlar Mahkamasining 2005 yil 5 noyabrdagi 242-son qaroriga ilova “Ulgurji savdo faoliyatini litsenziyalash to‘g‘risida”gi Nizom, 2-bandi

66^ “Ulgurji va chakana savdo faoliyatini amalga oshirish tartibi to‘g‘risida”gi Nizom 3-bandi (O‘zR VM 02.11.2011 y. 294-son Qarori tahriridagi Nizom)

67^ “Ulgurji va chakana savdo faoliyatini amalga oshirish tartibi to‘g‘risida”gi Nizom 2-bandi (O‘zR VM 02.11.2011 y. 294-son Qarori tahriridagi Nizom)

68^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 932-page

69^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 934-page

70^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 935-page

71^ Financial and managerial accounting, 12e Carl S. Waren, James M.Reeve, Jonathan E.Duchac, 848-page

72^O‘zbekiston Respublikasining 06.12.2001 yildagi (N310-II) “Mas’uliyati cheklangan hamda qо‘shimcha mas’uliyatli jamiyatlar tо‘g‘risida”gi Qonuni 3-moddasi.

73^O‘zbekiston Respublikasining 06.12.2001 yildagi (N310-II) “Mas’uliyati cheklangan hamda qо‘shimcha mas’uliyatli jamiyatlar tо‘g‘risida”gi Qonuni 4-moddasi.

74^O‘zbekiston Respublikasi Oliy Majlisining 29.08.1996 y. 257-I-son Qaroriga muvofiq 01.03.1997 y. e’tiboran amalga kiritilgan “O‘zbekiston Respublikasining Fuqarolik kodeksi” 67- modda.

75^O‘zbekiston Respublikasining 2004 yil 26 avgustdagi 662-II-sonli “Fermer xо‘jaligi tо‘g‘risida” qonuni (yangi tahriri) 3-modda.

76^Financial and managerial accounting, 12e, Carl S.Warren, James M.Reeve, Jonathan E.Duchac, 987-page

77^ Zavalishina I.A. “Yangicha buxgalteriya hisobi” , T.: 2003y. “Itisodiyot va huquq dunyosi” nashriyot uyi, 364-bet.

78^ 21-son BHMS “Xo‘jalik yurituvchi sub’ektlar moliyaviy-xo‘jalik faoliyatining buxgalteriya hisobi schyotlar rejasi va uni qo‘llash bo‘yicha Yo‘riqnoma”ga 2-ilova.4-qism 8-bo‘lim 1-§ 341-band.

79^ Financial and manageri accounting, 12 e, Carl S.Warren, James M.Reeve, Janathan 1081 page

80^ Karimov A., Islomov F., Avloqulov A. Buxgalteriya hisobi. – T.: “Sharq” NMAK, 2004. – 362 bet.

81^O‘zbekiston Respublikasining 2014 yil 6 maydagi “Aktsiyadorlikjamiyatlari va aktsiyadorlarning huquqlarini himoya qilish to‘g‘risida”gi Qonuni (yangi tahriri), 16-modda

82^O‘zbekiston Respublikasining 06.12.2001 yildagi (N310-II) “Mas’uliyati cheklangan hamda qо‘shimcha mas’uliyatli jamiyatlar tо‘g‘risida”gi Qonuni 17-moddasi

83^Gadoev E. va boshq. Yillik hisobot-2008. T.: NORMA, 2009. 355-bet.

84^O‘zbekiston Respublikasi Adliya vazirligi tomonidan23.10.2002 yilda № 1181bilan rо‘yxatga olingan 21-son BHMS “Xо‘jalik yurituvchi sub’ektlar moliyaviy-xо‘jalik faoliyatining buxgalteriya hisobi schyotlari rejasi va uni qо‘llash bо‘yicha Yо‘riqnoma” 3-§ 353-band.

85^“Finansovaya gazeta. Regionalniy vipusk”, 9-son, 2006 y. mart.

86^O‘zbekiston Respublikasining Soliq kodeksining 129-moddasi. (yangi tahriri) 2007 yil 22 noyabrda tasdiqlangan.

87^O‘zbekiston Respublikasi Adliya Vazirligi tomonidan 2005 yil 2 aprelda 1453-son bilan ro‘yxatga olingan

88^O‘zbekiston Respublikasi Adliya Vazirligi tomonidan 17.05.2012 yilda 2365-son bilan ro‘yxatdan o‘tkazilgan

89^ “Moliyaviy hisobotni tayyorlash va taqdim etish uchun kontseptual asos” (O‘zRAV tomoni rо‘yxatga olingan, №17-07/86, 26. 07. 1998 y.)

90^ “Mahsulot (ish, xizmat)lar ishlab chiqarish va sotish xarajatlari tarkibi hamda moliyaviy natijalarni shakllantirish tartibi tо‘g‘risida” gi Nizom. O‘zbekiston Respublikasi Vazirlar Mahkamasining 1999 yil 5 fevraldagi 54-son Qarori bilan tasdiqlangan (qо‘shimcha va о‘zgartishlar kiritilgan).

91^ Financial and manageri accounting, 12 e, Carl S.Warren, James M.Reeve, Janathan 1102 page

92^ Financial and manageri accounting, 12 e, Carl S.Warren, James M.Reeve, Janathan 1103 page

93^ O‘zbekiston Respublikasi Moliya vazirligi tomonidan 25.08.1998 yilda tasdiqlangan 3-son BHMS “Moliyaviy natijalar tо‘g‘risidagi hisobot” 5-bandi.

94^ O‘zbekiston Respublikasi Moliya vazirligi tomonidan 25.08.1998 yilda tasdiqlangan 3-son BHMS “Moliyaviy natijalar tо‘g‘risidagi hisobot” 5-bandi.

95^ O‘zR Moliya vazirligi tomonidan 09.09.2002 yildagi 103-sonli buyrug‘i bilan tasdiqlangan O‘zbekiston Respublikasining 21-sonli BHMS. “Xо‘jalik yurituvchi sub’ektlarning moliyaviy-xо‘jalik faoliyati buxgalteriya hisobi schetlari rejasi va uni qо‘llash bо‘yicha yо‘riqnoma”.

96^“An Introduction to Accounting Theory” Gabriel Donleavy.2016 yil 141-149 betlar

97^ Financial and manageri accounting, 12 e, Carl S.Warren, James M.Reeve, Janathan 1109 page

98^ Financial and manageri accounting, 12 e, Carl S.Warren, James M.Reeve, Janathan 1109 page