Amaliy audit

6.4.Сotishdan daromadlar olish tsikli 

 

Аuditda  realizatsiya  va  daromad  olish  tsiklining  umumiy  maqsadi  ushbu 

tsiklga aloqador hisobraqamlar bo’yicha qoldiqlar etarlicha holis, buxgalteriyaning 

umum  qabul  qilingan  printsiplariga  mos  ravishda  taqdim  etilganlgini  baholashda 

ko’rinadi.  11.1-rasmda  “vertolёtchalar”(Т-schetlar)  ёrdamida  buxgalteriya 

axborotlari  realizatsiya  va  daromad  olish  tsiklida  turli  schetlar  bo’yicha  tarqalishi 

sxematik tarzda ko’rsatilgan. 

6.1-rasm. Рealizatsiya va daromad olish tsiklidagi schetlar 

                

Яlpi realizatsiya                                                                                                                                                  Бankdagi  

                          hajmi 

pullar

 

                    

 

                    

Нaqd hisob-kitob  

                                    bilan realizatsiya 

                                                                                        

 

                                                                                                          Оlish uchun schetlar 

                                                                                                              (debitorlar)

 

 

    

                                   Чeklar bo’yicha                                    Бoshlang’ich          Дaromad(tushumlarni) 

 

                                      realizatsiya 

    saldo                            olish

 

 

             

Сchetlar bo’yicha          Қaytarish va  

                                                                                       etkazib berishlar        chegirmalar

 

                                                                                                  

                                                                                                    Яkuniy            Шubhali qarzlar bo’yicha                              Оlingan  

                                                                                                     Сaldo                 hisobdan chiqarish                                 chegirmalar 

 

 

                                      

Уmidsiz qarzlar

  

                                                                                                                                   bo’yicha chegirmalar                                                             

                                                                                                                                                                                             Рealizatsiya bo’yicha  

                                                                                                            Уmidsiz qarzlarni          Бoshlang’ich              qaytarish va chegirmalar 

 

                       

hisobdan chiqarish            saldo

 

 

                                                 

Уmidsiz 

                                                                                                                                                      qarzdorliklar

     

 

                                                 

 

                                                                                      

Яkuniy                                 Уmidsiz 

                                                                                                                                                        saldo                            qarzdorliklar

 

                                                                                        

 

 

Сanoat  va  mijozlarni  jalb  etishga  bog’liq  holda  schetlarning  mohiyati 

o’zgarishi  mumkin.  Хizmat  kursatish  sohasi,  o’tkazish(sotish,  tarqatish) 

kompaniyalari  va  sug’urta  kompaniyalarida  xizmat  ko’rsatish  sohalari  uchun 

schetlarning  mohiyati  va  nomlanishida  farqlar  bor,  lekin  asasiy  ma’no  o’zicha 

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qoladi. Уshbu bobda materialarni tushunish uchun qarashlar tizimini ta’minlash biz 

ulgurji  savdo  bilan  shug’ullanuvchi  kompaniya  bilan  ish  yuritamiz  deb  faraz 

qilamiz. 

6.1-rasmda  hisob  ma’lumotlari  realizatsiya  va  daromad  olish  tsikliga  turli 

schetlar  orqali  oqib  kelishi  usullari  ko’rsatilgan.  Уshbu  ma’lumotlar  realizatsiya 

daromad olish tsiklida operatsiyalarning besh toifasi borligini ko’rsatadi: 



 

Рealizatsiya; 



 

Пul tushumlari; 



 

Рealizatsiya bo’yicha qaytarish va chegirmalar; 



 

Уmidsiz qarzdorliklar bo’yicha xarajatlar; 



 

Уmidsiz qarzdorlar xarajatlarini baholash; 

 

6.1-rasm,  shuningdek  naqd  pulga  sotishni  istisno  qilganda,  har  bir  bitim  va 

summalar yakuniy schetda balansning ikkita balansdan biriga debitorlik, balansiga 

ёki  umidsiz  schetlarga  ёrdamlarga  qo’yilgan.  Сoddalashtirish  uchun  biz  ichki 

nazorat  naqd  pullar  uchun  ham  kreditga  sotish  uchun  ham  mavjudligini  faraz 

qilamiz.