Termiz davlat universiteti iqtisodiyot va turizm fakulteti

Duplicate record - registration of business transactions in accounting books. This method is that each farming business is written down to two bills - a debit card and a second loan. The double-caption writing is associated with the economic nature of economic transactions that create changes in accounting records.

Inventarizatsiya – natura shaklidagi mavjud mablag‘lar haqiqiysining buxgalteriya hisobi ma’lumotlariga to‘g‘ri kelishini, majburiyatlar hisobda to‘g‘ri aks ettirilishini tekshirish usuli. U buxgalteriya hisobi ko‘rsatkichlari ishonchliligini va korxona mulki butligini ta’minlaydi. Inventarizatsiya albatta moddiy javobgar shaxslar ishtirokida o‘tkaziladi.