Termiz davlat universiteti iqtisodiyot va turizm fakulteti

Original documents - accounting documents, which are created at the moment of economic activity and are the first witness of their execution. The structure of the original documents is the beginning of the registration of economic transactions. Initial documents include orders for treasury bills and receipts, bills, receipts and so on. Includes In order to simplify the account and accelerate your account registration, collective documents are usually generated in accordance with the original documents. When classifying the accounting documents, the documents are subdivided into primary and consolidated documents.

Debet – buxgalteriya hisobi schyotining bir qismi. Aktiv schyotlarning debeti bo‘yicha hisob ob’yektining ko‘payishi aks ettiriladi, passiv schyotlarning debeti bo‘yicha esa kamayishi yoziladi. Hisoblashish schyotlarida debet mazkur korxonaning boshqa korxona va shaxslardan oladigan summasini aks ettiradi (debitorlik qarzlari). Debet qoldiq (saldo) faqat aktiv schyotlarda bo‘lishi mumkin. Har bir schyot ikki qismdan iborat – debet va kredit.	Дебет -является частью бухгалтерии. На основе активного дебетового дебета отражается увеличение объекта учетной записи и записывается списание пассивного долга. Расчет задолженности отражает сумму, которую предприятие получает от других лиц и физических лиц (дебиторская задолженность). Баланс задолженности может быть только по активам. Каждое подразделение состоит из двух частей - дебетовых и заемных.	Debit is -part of the bookkeeping bureau. On the basis of active debit debit, an increase in the account object is reflected, and the write-down of the passive debt is written down. Debt settlement reflects the sum that the entity receives from other entities and individuals (receivables). Debt balance can be only on assets. Each unit consists of two parts - debit and loan.