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Chakana savdo korxonalarida idLshlar hisobining xususiyatlari
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Bog'liq 4-Boshqa-tarmoqlarda-buxgalteriya-hisobining-xususiyatlari.-K.B.-URAZOV-2011-DARSLIK25.5. Chakana savdo korxonalarida idLshlar hisobining xususiyatlari
Chakana savdo korxonalarida idishlaming hisobi maxsus 2950
«Tovarlar ostidagi va bo‘sh idishlar» schotida olib boriladi. Ushbu aktiv
schotning debetida idishlaming ta'minotchilarva boshqa manbalardan kelib
tushishi, kreditida esa ulaming ta’minotchilarga qaytarilishi, sotilishi va
boshqa chiqimlari aks ettiriladi. Idishlaming hisobi ushbu schotda sotib
olish baholarida yoki o‘rtacha baholarda olib boriladi.
Idishlarga doir operatsiyalar hisobda quyidagi yozuvlar bilan aks
ettiriladi (25.1-jadval):
25.1-jadvaI
Idishlarga doir operatsiyalarni schotlarda aks ettirish tartibi
.Nu
O p e r r t l s i y a n i n g i n a z m u n i
S u m m a
S c h o t l a r
k o r r e s p o n d e n s i v a s i
A s o s
D e b e t
K r e d i t
i
T a ' m i n o t c h i l a r d a n t o v a r l a r
b i l a n b i r g a l i k d a o l i n g a n
i d i s h l a m i n g s o t i b o l i s h q i v m a t i
2 0 0 0 0 0
2 9 5 0
6 0 1 0
S c h o t - f a k t u r a
2.
S h u ' b a v a q a r a i n x o ' j a l i k
j a m i y a t l a r i d a n k e l i b t u s h g a n
i d i s h l a m i n g s o t i b o l i s h q i y n i a t i
1 0 0 0 0 0 0
2 9 5 0
6 1 1 0 ,
6 1 2 0
S c h o t - f a k t u r a
3.
T a ' s i s c h i l a r d a n k e l i b t u s h g a n
i d i s h l a m i n g
k e l i s h u v
b a h o l a r i d a g i q i y m a t i
5 0 0 0 0
2 9 5 0
4 6 1 0
T a ' s i s h u j j a t l a r i .
s c h o t - f a k t u r a .
k i r i m
d a l o l a t n o m a s i
4.
X o r i j i y
t a ' s i s c h i l a r d a n
t a ' s i s
b a d a l i s i f a t i d a k e l i b t u s h g a n
i d i s h l a r b o ' y i c h a :
a ) k o r x o n a r o * y x a t d a n o ' t g a n
s a n a d a g i
k u r s
b o ' y i c h a
h i s o b l a n g a n k i r i m b a h o s i d a g i
q i y m a t :
b )
k e l i b
t u s h i s h
v a
t a ' s i s
s a n a l a r i
o ' r t a s i d a
v u j u d g a
k e l g a n k u r s f a r q l a r i s u m m a s i
5 0 0 0 0 0 0
3 0 0 0 0 0
2 9 5 0
2 9 5 0
4 6 1 0
8 4 2 0
T a ' s i s h u j j a t l a r i .
B Y U D , k i r i m
d a l o l a t n o m a s i
B Y U D . k i r i m
d a l o l a t n o m a s i .
m a x s u s h i s o b -
k i t o b
5
B e p u l
o l i n g a n
i d i s h l a m i n g
k e l i b
t u s h i s h
b a h o s i d a g i
q i v m a t i
5 0 0 0 0 0
2 9 5 0
8 5 3 0
S h a r t n o m a .
s c h o t - f a k t u r a
6.
Q a r z g a o l i n g a n i d i s h l a r n i
k e l i s h u v b a h o l a r d a g i q i v m a t i
6 0 0 0 0 0 0
2 9 5 0
6 8 2 0
S h a r t n o m a ,
s c h o t - f a k t u r a
7.
K i r i m q i l i n g a n i d i s h l a r q i y m a t i
u s t i g a q o ' y i l g a n s a v d o
u s t a m a s i
1 4 4 0 0 0 0
2 9 5 0
2 9 8 0
S a v d o
u s t a n i a l a r i
r e e s t r i
9.
A h o l i d a n s o t i b o l i n g a n
i d i s h l a m i n g s o t i b o l i s h
b a h o l a r i d a g i q i v m a t i
3 0 0 0 0
2 9 5 0
9 0 2 0
D a l o l a t n o m a
10.
I d i s h l a r n i t a ' m i n o t c h i l a r g a
q a v t a r i l i s h i
5 0 0 0 0 0
6 0 1 0
2 9 5 0
S c h o t - f a k t u r a
1 1.
I d i s h l a m i n g s i n i s h i .
n o b u d g a r c h i l i k l a r i g a
2 0 0 0 0
5 9 1 0
2 9 5 0
D a l o l a t n o m a
12
I d i s h l a m i n g s o t i l i s h i
6 0 0 0 0 0
4 0 1 0 .
5 0 1 0
9 0 2 0
S c h o t - f a k t u r a ,
K K O
Idishlaming tahliliy hisobi moddiy javobgar shaxslar bo‘yicha ulaming
turlari, guruhlari, baholari bo‘yichanatural-pul birligidayuritiladi.
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