"Экономика и социум" №8(111) 2023 www.iupr.ru
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Esonova Sh.A.
Denov Tadbirkorlik va pedagogika instituti
Tadbirkorlik va boshqaruv fakulteti
Buxgalteriya hisobi va audit yo`nalishi
2-bosqich talabasi
HUJJATLASHTIRISH VA INVENTARIZATSIYA HAQIDA UMUMIY
TUSHUNCHALAR
Annotatsiya. Avvalo ushbu maqolada buxgalteriya hisobining asosiy
elemtlaridan biri bo’lgan hujjatlashtirish va inventarizatsiya haqida umumiy
ma’lumotlarga ega bo’lamiz va ularning buxgalteriyada qanchalik muhim va
zarur ekanligini bilib olamiz. Shu bilan birgalikda hujjatlashtirish qanday amalga
oshiriladi va ularning tartibi bilan ham tanishasiz.
Kalit so’z: Buxgalteriya hisobi, hujjatlashtirish, hisobot, rekvizitlar,
xo’jalik jarayonlari, hujjat turkumlari, aksiya, obligatsiya.
Esonova Sh.A.
Accounting and auditing
2nd stage student
Faculty of Entrepreneurship and Management
Denov Institute of Entrepreneurship and Pedagogy
GENERAL CONCEPTS ABOUT DOCUMENTATION AND
INVENTORY
Abstract. First of all, in this article, we will have general information about
documentation and inventory, which are one of the main elements of accounting,
and how important and necessary they are in accounting. Along with this, you
will get acquainted with how documentation is done and their order.
Key word: Accounting, documentation, report, requisites, economic
processes, document series, share, bond.
Har bir tashkilot ochilganidan so’ng barcha operatsiyalarni amalga oshirish
uchun hujjatlar bilan ishlaydi. Barcha operatsiyalarni qamrab oladigan
hujjatlarning mavjudligi buxgalteriya hisobi ma’lumotlaridan
foydalanish va
boshqarish, moddiy javobgar shaxslar faoliyati ustidan nazorat qilish uchun
asoslangan ma’lumotlar olish imkonini beradi. Shu o’rinda hujjatlashtirishga ham
nazar soladigan bo’lsak,
