BUXGALTERIYA HISOBI NAZARIYASI Mundarija Kirish............................................................................................................3 1-mavzu: Xalq xo’jaligidagi hisob turlari va ularning jamiyatni boshqarishdagi o’rni va ahamiyati.................................................4 2-mavzu: Buxgalteriya hisobining predmet va usullari...........................11 3-mavzu:Hujjatlashtirish va inventarizatsiya.........................................26 4-mavzu: Buxgalteriya balansi......................................................................40 5-mavzu: Schetlar tizimi va ikki yoklama yozuv............................................45 6-mavzu:Baholash va kalkulyatsiya................................................................59 7-mavzu: Asosiy xo’jalik jarayonlari hisobi tamoyillari................................67 8-mavzu:Buxgalteriya hisobi registrlari (ro’yxatga olish anjomlari) va shakllari........................................................................................77 9-mavzu: Buxgalteriya xisoboti..................................................................98 10-mavzu:Buxgalteriya hisobini tashkil qilish asoslari va har taraflama ta’minlanganligi......................................................108 Fan yuzasidan atamalar lug’ati..................................................................119 Ishchi dasturi..............................................................................................184 Adabiyotlar...................................................................................................206