Raqamli iqtisodiyot va tadbirkorlik

"General Notebook".

Initial (input) bookkeeping balance is the first accounting balance at the beginning of the business.

Boshlang‘ich (kirish) buxgalteriya balansi – mazkur korxona faoliyatining boshida tuzilgan birinchi buxgalteriya balansi.	Pervonachalnыy (vvodnыy) buxgalterskiy balans - eto pervыy buxgalterskiy balans v nachale biznesa.	The main journal- is an outdated form of bookkeeping. It is a memorial-order option of the account. The main notebook and registry magazine has been merged with the sole registrar called
Buxgalter – buxgalteriya hisobi bo‘yicha mutaxassis. “Buxgalter” termini 13 asrda paydo bo‘lgan. Bu lavozimni birinchi bo‘lib, Insburk schyotlar palatasining ish yurituvchisi Xristofor SHtexer olgan. Bu borada imperator Maksimilian ning 1498 yil 13 fevralda chiqargan buyrug‘i Vena davlat muzeyida saqlanmoqda.	Buxgalter - spesialist po buxgalterskomu uchetu. Termin «buxgalter» poyavilsya v XIII veke. Pervыy post zanyal Kristofer Shteter, ispolnitelnыy direktor Palatы predstaviteley. Poryadok imperatora Maksimiliana 13 fevralya 1498 goda xranitsya v Venskom gosudarstvennom muzee.	Accountant- accounting expert. The term "bookkeeper" appeared in the 13th century. The first post was occupied by Christofor Steether, the executive of the House of Representatives. The order of Emperor Maximilian on February 13, 1498, is kept at the Vienna State Museum.
Buxgalteriya– buxgalteriya hisobini tashkil etadigan va yuritadigan hisob apparati. Buxgalteriya korxonaning mustaqil tarkibiy bo‘limi bo‘lib, boshqa bo‘limlar (xizmatlar) tarkibiga kirmaydi. Buxgalteriyani bosh buxgalter boshqaradi, agar shtatda bosh buxgalter lavozimi bo‘lmasa, katta buxgalter boshqaradi. Bosh buxgalter qanday huquq va majburiyatlarga ega bo‘lsa, katta buxgalter ham shunday huquq va majburiyatlarga ega. Buxgalteriya hisobini tashkil etish, yuritish va buxgalterning huquq va burchlari 1996 yil 30 avgustda qabul qilingan “Buxgalteriya hisobi to‘g‘risida”gi Qonun bilan belgilangan.	Uchet - buxgalterskiy apparat dlya organizatsii i vedeniya buxgalterskogo scheta. Uchet yavlyaetsya nezavisimыm strukturnыm podrazdeleniem predpriyatiya i ne yavlyaetsya chastyu drugix otdelov (uslug). Buxgalteriya upravlyaetsya glavnыm buxgalterom, a starshiy buxgalter upravlyaet rabotoy, yesli u nego net glavnogo buxgaltera v shtate. Yesli glavnыy buxgalter imeet prava i obyazannosti, starshiy buxgalter takje imeet te je prava i obyazannosti. Zakon Respubliki Uzbekistan «O buxgalterskom uchete» ot 30 avgusta 1996 goda ustanavlivaet, vedet i vedet buxgalterskiy uchet.	Accounting - an accounting apparatus for organizing and operating a bookkeeping account. Accounting is an independent structural subdivision of the enterprise and is not part of other departments (services). Accounting is managed by a chief accountant, and a senior accountant manages the job if he does not have a chief accountant in the state. If the Chief Accountant has rights and obligations, the Senior Accountant also has the same rights and obligations. The Law of the Republic of Uzbekistan "On Accounting" of August 30, 1996, establishes, maintains and accounts the bookkeeper.