Termez State University, Faculty of Economics and Tourism, Accounting and Auditing Group 220 student Turdiyev Temirbek's presentation on English

Termez State University, Faculty of Economics and Tourism, Accounting and Auditing Group 220 student Turdiyev Temirbek's presentation on English

BANKLARDA LIZING VA FAKTORING OPERATSIYALARI HISOBI

1) Banklarning faktoring operatsiyalarini hisobi ma’nosi

2) Faktoring operatsiyalarning maqsadi

3) Faktoring operatsiyalariga misollar

Tovar sotuvchi yoki xizmat ko’rsatuvchilarning debitor qarzlarini sotib olish bilan bog’liq operatsiyalar faktoring operatsiyalar hisoblanadi. Faktoring operatsiyalari banklar tomonidan va maxsus tashkil etilgan faktoring kompaniyalari tomonidan o’zaro tuzilgan shartnomalar asosida amalga oshiriladi

Faktoring operatsiyalarning maqsadi sotilgan tovarlar yoki ko’rsatilgan xizmatlar uchun to’lovlarni faktoring kompaniyalari yoki bank mablag’lari hisobidan to’lash asosida muddati o’tgan to’lovlar va umidsiz qarzdorliklar miqdorini kamaytirishdan iboratdir.

Faktoring operatsiyalari bank tomonidan amalga oshirilganda banklarda maxsus bo’lim tashkil etiladi. Bankda faktoring operatsiyalari moliyaviy manbasi bo’lib bankning o’z mablag’lari, jalb etilgan va kredit mablag’lar hisoblanadi. Bank sotilgan tovar yoki ko’rsatilgan xizmatlar uchun to’lov summasini zudlik bilan to’lab berish maqsadida sotuvchidan to’lov talabnoma yoki schet- fakturada ko’rsatilgan summani diskont asosida sotib oladi va debitorga nisbatan barcha huquqni o’ziga o’tkazadi. Bank to’lov hujjatlarni sotib olishda asosiy e’tiborni sotib oluvchining moliyaviy barqarorligi, uning tovar yoki xizmatlarining sifati va bozordagi jozibadorligiga e’tibor qaratadi.

Mars

It’s the closest planet to the Sun

• Banklarda faktoring operatsiyalari ko’zda tutilmagan 90966-“Sotib olingan debitorlik qarzlari – Faktoring” hamda balansli 11101-“Sotib olingan debitorlik qarzlari – Faktoring” va 11103-“Muddati o’tgan sotib olingan debitorlik qarzlari – Faktoring” hisobvaraqlarida hisobga olib boriladi.
• Masalan, bank faktoring shartnomasiga asosan sotuvchining 100,0 mln so’mlik to’lov talabnomasini 3,0 mln so’m diskont komission to’lov va 30 kundan keyin sotib oluvchidan to’lov sumasi tushishini nazarda tutib, sotib oldi va quyidagi buxgalteriya yozuvlarini amalga oshirdi (sotuvchi va sotib oluvchi shu bankning mijozi hisoblanadi).

Practical uses of this subject

Venus is the second planet from the Sun

• Balansli hisobvaraq bo’yicha:

Debet 11101– “Sotib olingan debitorlik qarzlari –

Faktoring” 97000000,0

Kredit 202XX– “Sotuvchining depozit hisobraqami”

 

• Ko’zda tutilmagan hisobvaraq bo’yicha:

Debet 90966–“Sotib olingan debitorlik qarzlari –

Faktoring” 97000000,0

Kredit 96331–“Sotib olingan debitorlik qarzlari –

Faktoring bo’yicha kontr hisobvarag’i”

 

Did you know this?

• Sotib oluvchi to’lovni amalga oshirdi. a). Balansli hisob varaq bo’yicha:
• Debet 202XX – “Sotib oluvchiningdepozit hisobraqami”
• Kredit 11101 –“Sotib olingan debitorlik qarzlari – Faktoring”
• Kredit 45217 – “Sotib olingan debitorlik qarzlari bo’yicha daromadlar – Faktoring”
•  
•  
• 100000000,0
•  
• 97000000,0
•  
• 3000000,0
•  

To modify this graph, click on it, follow the link, change the data and replace this

Mercury is a small planet

Jupiter is a big planet

No Problem

If you are from another province or republic, you will not have any problems studying in Terdu because Terdu has 6 student dormitories

Jupiter is a gas giant and the biggest planet in the Solar System

In order to provide employment to graduates and students of Termez State University, a career center was established in May 2022

Termez State University has a faculty of information technology that meets all the requirements for our students to enter the international arena.

Mars is a cold place

Only Saturn has rings

Locations

•  Manzil: Termiz shahri, “Barkamol avlod” ko'chasi 43-uy
•  Telefon: 76 223 1311
•  Email: termizdu@umail.uz

Review of concepts

Mercury is the

Smallest planet

Venus has a

beautiful name

Mars is actually a cold place

Jupiter is the biggest planet

Saturn is the

ringed one

Neptune is very far from us