Toshkent moliya instituti a. A. Karimov, J. E. Kurbanbayev



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MUNDARIJA




KIRISH




1-BOB.

BUXGALTERIYA HISOBI” FANIGA KIRISH




1.1.

Buxgalteriya hisobining paydo bo‘lishi va rivojlanishi




1.2.

Xo‘jalik hisobi to‘g‘risida tushuncha va uning turlari




1.3.

Xo‘jalik hisobi turlarida qo‘llaniladigan o‘lchov birliklari




2-BOB.

FANINING PREDMETI VA USULLARI




2.1.

“Buxgalteriya hisobi”ning predmeti va asosiy vazifalari




2.2.

Buxgalteriya hisobining obyektlari va subyektlari




2.3.

Xo‘jalik mablag‘larning tarkibi va ishlab chiqarish jarayonidagi funksional roli bo‘yicha turkumlanishi




2.4.

Mablag‘larning vujudga kelish manbalari va maqsadli tayinlanishi bo‘yicha turkumlanishi




2.5.

Buxgalteriya hisobining konseptual asoslari




3-BOB.

BUXGALTERIYA BALANSI




3.1.

Buxgalteriya balansi haqida tushuncha, uning tuzilishi, mazmuni va ahamiyati




3.2.

Xo‘jalik muomalalari ta’sirida balansda sodir bo‘ladigan o‘zgarishlar




3.3.

Buxgalteriya balansi turlari




4-BOB.

XO‘JALIK OPERATSIYALARIDA IKKIYOQLAMA YOZUV




4.1.

Buxgalteriya hisobi schyotlari, ularning tuzilishi va turkumlanishi




4.2.

Ikkiyoqlama yozuv. Ikkiyoqlama yozuvning nazorat qilish xususiyatlari




4.3.

Sintetik va analitik (tahliliy) hisob




4.4.

Joriy buxgalteriya hisobi ma’lumotlarini umumlashtirish




4.5.

Buxgalteriya hisobining schyotlar rejasi




5-BOB.

BIZNES JARAYONLARI VA ULARNI HISOBGA OLISH




5.1.

Biznes jarayonlari ahamiyati




5.2.

Qiymat o‘lchovining mohiyati va ahamiyati




5.3.

Ta’minot jarayonining hisobi




5.4.

Ishlab chiqarish jarayonining hisobi




5.5.

Sotish jarayonining hisobi




6-BOB.

HUJJATLASHTIRISH VA INVENTARIZATSIYA




6.1.

Hujjatlar va ular haqida tushuncha




6.2.

Hujjatlarning turlari




6.3.

Hujjatlar rekvizitlari va ularni rasmiylashtirish




6.4.

Hujjatlarning aylanishi




6.5.

Inventarizatsiya haqida tushuncha, uning ahamiyati va turlari




6.6.

Inventarizatsiya o‘tkazish va natijasini rasmiylashtirish tartibi




7-BOB.

BUXGALTERIYA HISOBI REGISTRLARI VA SHAKLLARI




7.1.

Buxgalteriya hisobi registrlari haqida tushuncha va ularning ahamiyati




7.2.

Buxgalteriya hisobi registrlarining turlari, ularni yuritish tartibi




7.3.

Buxgalteriya hisobi registrlaridagi xato yozuvlarni tuzatish tartibi




7.4.

Buxgalteriya hisobining shakllari




8-BOB.

BUXGALTERIYA HISOBOTI




8.1.

Buxgalteriya hisobotining maqsad va vazifalari




8.2.

Buxgalteriya hisobotlarini tuzish tartibi




8.3.

Buxgalteriya hisobotlarini taqdim etish




9-BOB.

BUXGALTER KASBIGA QO‘YILADIGAN TALABLAR




9.1.

Buxgalter kasbi




9.2.

Buxgalteriya hisobi bo‘yicha jamoat tashkilotlari, ularning roli va ahamiyati




9.3.

Buxgalterlarni milliy va xalqaro sertifikatlash tizimi




10-BOB.

BUXGALTERIYA HISOBI XIZMATINI TASHKIL ETISH




10.1.

Buxgalteriya hisobini tashkil qilish asoslari va ahamiyati




10.2.

Buxgalteriya hisobiga rahbarlik qilish




10.3.

Buxgalteriyada ishni tashkil qilish




10.4.

Korxona hisob siyosati




11-BOB.

PUL MABLAG‘LARI VA VALYUTA OPERATSIYALARI HISOBI




11.1.

Pul mablag‘lari va valyuta operatsiyalari hisobining vazifalari




11.2.

Kassa muomalalarini hisobga olish




11.3.

Kassadagi naqd pullarni inventarizatsiya qilish va natijalarini rasmiylashtirish tartibi




11.4.

Banklarda hisob-kitob schyotlarini ochish tartibi




11.5.

Naqd pulsiz hisob-kitoblarni tashkil etish shakllari




11.6.

Hisob-kitob va chet el valyutasi schyotlaridagi pul mablag‘lari bo‘yicha muomalalar hisobi




11.7.

Bankdagi maxsus schyotlardagi pul mablaglari hisobi




12-BOB.

MEHNAT VA ISH HAQI HISOBI




12.1.

Mehnat va ish haqini hisobga olishning asosiy vazifalari




12.2.

Mehnatga oid munosabatlarni tartib solish




12.3.

Mehnatga haq to‘lashni tashkil etish tizimlari va shakllari




12.4.

Mehnat haqi hisoblashni hujjatlashtirish




12.5.

Ish haqi va boshqa to‘lovlarni hisoblash




12.6.

Jismoniy shaxslarning ish haqidan ushlanmalari hisobi




12.7.

Hisobdor shaxslar bilan hisob-kitoblar hisobi




12.8.

Xodimlar bilan boshqa muomalalar bo‘yicha hisob-kitoblar hisobi




13-BOB.

TOVAR-MODDIYZAHIRALAR HISOBI




13.1.

Tovar-moddiy zaxiralar hisobini tashkil etish




13.2.

Tovar-moddiy zaxiralarni turkumlash va baholash




13.3.

Tovar-moddiy zaxiralarni hisobga olish tizimlari




13.4.

Materiallar kirimi va sarflanishini hisobga olish hamda hujjatlashtirish




13.5.

Inventar va xo‘jalik jihozlari hisobining xususiyatlari




13.6.

Qayta ishlashga berilgan xom ashyo bilan bog‘liq operatsiyalarni buxgalteriya hisobida aks ettirish tartibi




13.7.

Tovar-moddiy zaxiralar inventarizatsiyasi




14-BOB.

INVESTITSIYALAR HISOBI




14.1.

Xo‘jalik yurituvchi subyektlarda investitsiyalar hisobini tashkil etish




14.2.

Investitsiyalarni turkumlash va baholash




14.3.

Uzoq muddatli investitsiyalar hisobini yuritish tartibi




14.4.

Qisqa muddatli investitsiyalar hisobi.




14.5.

Dividendlar hisobi




14.6.

Kapital qo‘yilmalar hisobi







GLOSSARIY







FOYDALANILGAN ADABIYOTLAR RO‘YXATI














KARIMOV AKROM ABBOSOVICH
KURBANBAYEV JURABEK ERUVBAYEVICH
JUMANAZAROV SARDORBEK ABDULLAYEVICH
BUXGALTERIYA HISOBI
DARSLIK


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4 Wan Madznah Wan Ibrahim va Mohd Rizal Palil “Fundamentals of business accounting” Oxford university Press, 2014. 7 b.

5 Financial and managerial accounting. 12e. Carl S.Warren, James M.Reeve, Jonathan E.Duchac. 2014. 18 p.

6 Wan Madznah Wan Ibrahim va Mohd Rizal Palil. Fundamentals of business accounting. Oxford university Press, 2014. 16 b.


7 Financial and managerial accounting. 12e. Carl S.Warren, James M.Reeve, Jonathan E.Duchac. 22 b. 2014.

8 Learn Financial Accounting financial accounting basics tutorials point simply easy learning. 32-37 b.


9 Financial and managerial accounting. 12e. Carl S.Warren, James M.Reeve, Jonathan E.Duchac. 2014. 23 p.

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14 Financial and managerial accounting. 12e. Carl S.Warren, James M.Reeve, Jonathan E.Duchac. 2014. 26 p.

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