Moliyaviy hisob va hisobat


Chapter 4 ACCOUNTING OF INVENTORIES



Download 0,84 Mb.
bet174/174
Sana19.11.2022
Hajmi0,84 Mb.
#869021
1   ...   166   167   168   169   170   171   172   173   174
Bog'liq
moliyaviy hisob va hisobot 2707

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
































































































1O‘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.

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

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

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

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

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

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

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

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

11 O‘zbekiston Respublikasi Konstitutsiyasining 37-moddasi.

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

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

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

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

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

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

18O‘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)

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

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

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

23Financial 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.

27Financial 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.

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

3012-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

33O‘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

37International 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

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

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

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

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

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

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

45Gadoev 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

50O‘zbekiston Respublikasi Soliq Kodeksi 144-moddasi

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

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

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

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

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

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

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

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

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

604-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.

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

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

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

65O‘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)

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

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

70Financial 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

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

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

74O‘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.

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

76Financial 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.

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

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

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

84O‘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.

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

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

88O‘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

Download 0,84 Mb.

Do'stlaringiz bilan baham:
1   ...   166   167   168   169   170   171   172   173   174




Ma'lumotlar bazasi mualliflik huquqi bilan himoyalangan ©hozir.org 2024
ma'muriyatiga murojaat qiling

kiriting | ro'yxatdan o'tish
    Bosh sahifa
юртда тантана
Боғда битган
Бугун юртда
Эшитганлар жилманглар
Эшитмадим деманглар
битган бодомлар
Yangiariq tumani
qitish marakazi
Raqamli texnologiyalar
ilishida muhokamadan
tasdiqqa tavsiya
tavsiya etilgan
iqtisodiyot kafedrasi
steiermarkischen landesregierung
asarlaringizni yuboring
o'zingizning asarlaringizni
Iltimos faqat
faqat o'zingizning
steierm rkischen
landesregierung fachabteilung
rkischen landesregierung
hamshira loyihasi
loyihasi mavsum
faolyatining oqibatlari
asosiy adabiyotlar
fakulteti ahborot
ahborot havfsizligi
havfsizligi kafedrasi
fanidan bo’yicha
fakulteti iqtisodiyot
boshqaruv fakulteti
chiqarishda boshqaruv
ishlab chiqarishda
iqtisodiyot fakultet
multiservis tarmoqlari
fanidan asosiy
Uzbek fanidan
mavzulari potok
asosidagi multiservis
'aliyyil a'ziym
billahil 'aliyyil
illaa billahil
quvvata illaa
falah' deganida
Kompyuter savodxonligi
bo’yicha mustaqil
'alal falah'
Hayya 'alal
'alas soloh
Hayya 'alas
mavsum boyicha


yuklab olish