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B U X G A L T E R I Y A HIS O B IN IN G X U S U S I Y A T L A R I ................................ 3 8 5
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Bog'liq 4-Boshqa-tarmoqlarda-buxgalteriya-hisobining-xususiyatlari.-K.B.-URAZOV-2011-DARSLIKB U X G A L T E R I Y A HIS O B IN IN G X U S U S I Y A T L A R I ................................ 3 8 5
2 3 - b o b .S a v d o .va u m u m iy ovqatlan ish k orx o n a la rid a b u xgalter iya h iso b in i
tashkil qilisli a s o s l a r i .................................................................................................. 3 8 5
2 3 . 1 .Savdo korxonalarining buxgalteriya h is obi subyektlari sifatidagi tasnifi,
tavsifi va u la r f a o liy a tin in g tashkil iy -hu qu qiy a so sla r i....................................3 8 5
2 3 . 2 . S a v d o k orxon ala rida b u xgalteriy a h i s o b i n i n g vazifalari v a uni tashkil
q ilis h n i n g x u s u s i y a t la r i............................................................................................... 3 8 9
24-bob .Ulgurji sa v d o korxonalarida tovaro peratsiyala rinin g h is o b i.......... 3 9 6
2 4 . 1 .Ulgurj i sa v d o korxonalarida tovar operatsiyalarining m oh iyati v a ula m i
a m alg a o sh ir i s h shartlari.............................................................................................3 9 6
2 4 . 2 .T o v a r .- m o d d i y b oyliklarn i so tib o l i s h q iy m a t i (ta n n a r x i) v a sotisli
baholarini a n iq l a s h tartibi.......................................................................................... 3 9 7
24.3.Ulguiji savdo korxonalarida tovar operatsiyalarining hujjatlashtirilishi—40 4
2 4 . 4 .U lg u r j i s a v d o korxonala rida to v a r la r n i n g o m b o r h is o b i n i yu ritish
u s u l l a r i
4 1 0
2 4 .5 .M o d d i y j a v o b g a r shaxslarnin g hisobotlari, ularni tuzish, taqdim etisii,
teksh irish va t a s d i q la s h ............................................................................................ 4 1 2
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