34. Аудит фанининг объектларини кўрсатинг 1. турли мулкчилик шаклларига асосланган корхоналар
2. хўжалик жараёнлари манбалари
3. маблағ манбалари
4. 1ва2
35. Асосий воситаларнинг ҳисобдан чиқарилиш сабабларини кўрсатинг 1. тўлиқ амортизация бўлган, маънавий эскирган
2. тўлиқ амортизация бўлган, маънавий эскирган, бепул берилган
3. тўлиқ амортизация бўлган, маънавий эскирган, бепул олинган
4. тўлик амортизация бўлган, маънавий эскирган, камомад аниқланган
36. Касса инвентаризацияси қачон ўтказилади? 1. моддий жавобгар шахс ўзгарганда
2. ҳар ойда, моддий жавобгар шахс ўзгарганда
3. ҳар ойда ва ҳар куни
4. барча жавоблар биргаликда тўғри
Contents Preface ………………………………………………………………………………………….........3
The purposes and aims of the course … … ……………………………………………………….....4
The criteria of grades…………………………………………………………………………… .......8
Subject and method of accounting, economical analyses and audit……………………………. .......9
Accounting balance …………………………………………………………………………….......18
Accounting and double notes on accounting …………………………………………………….....23
Primary accounting, registers and forms of accounting ………………………………………........29
Accounting of main means ……………………………………………………………………........35
Accounting of money means …………………………………………………………………….....44
Accounting of industrial stock ………………………………………………………………….......51
Accounting of work and salary …………………………………………………………………......57
Accounting expenses of industry and calculation of self-cost production ……………………........63
Accounting and realization of ready production ……………………………………………….......71
Accounting of property and reserves …………………………………………………………........76
Accounting of expenses, incomes and financial results ………………………………………........80
Accounting on bills in order to receiving and obligation (bills to payment) ………………….........84
Accounting of enterprise ……………………………………………………………………….......91
Economic analyses and important subject of managing ……………………………………….......94
Managing analyses ……………………………………………………………………………......100
Analyses of labour productivity and providing with employees ……………………………….....105
Analyses of industrial expenses ……………………………………………………………….......110
Audit organization and audit activity in Uzbekistan ………………………………………….......118
Audit of accounting of main resources ………………………………………………………........126
Audit of cash and cash operations …………………………………………………………….......135
Audit of bank operations….................................……………………………………………….....140
Directions on fulfilling the practical sessions ………………………………………………….....145
Self independent work ……………………………………………………………………….........152
Testing questions for self-control ……………………………………………………………........153
Summary ……………………………………………………………………………………….....165
Scientific problems ……………………………………………………………………………....165
Recommended literature ……………………………………………………………………….....166
Information providing ………………………………………………………………………….....166
164