PRINCIPLES OF ACCOUNTING

Authors

  • Yalgashev Shaxobiddin Shokirovich Student of Samarkand state university (Kattakurgan branch)
  • Sattarova Feruza Rustam kizi Teacher of Samarkand state university (Kattakurgan branch) E-mail:yalgashevshaxobiddin@gmail.com

Keywords:

Account system, quick account, statistical account, accounting, units of measure, unit of measure in kind, unit of measure of time, unit of measure of money, requirements for economic accounting, principles of accounting, education supply process, production process, sales process, subject of accounting, business funds, sources of funds, business processes, documentation, inventory, system of accounts, double entry, evaluation, calculation, report

Abstract

The accounting policy of business entities should follow specific principles. The first standard of the National Accounting Standards of the Republic of Uzbekistan (BHMS) lists the following as the principles of accounting and financial reporting:

References

O‘zbekiston Respublikasining “Buxgalteriya hisobi to‘g‘risida”gi qonuni 2016-yil 13-aprel.

O’zbekiston Respublikasi Buxgalteriya hisobining Milliy standarti (5-sonli BHMS) “Asosiy vositalar”ni tasdiqlash to’grisida 2003-yil 9-oktabr 114-son

A.A. Karimov, J.E. Kurbanbayev, S.A. Jumanazarov, “Buxgalteriyahisobi”, Darslik, 2019-yil, “Iqtisod-Moliya” nashriyoti, 315-bet.

R.D.Dusmuradov, “Buxgalteriya hisobi nazariyasi”, 2013-yil, “Fan va texnologiya” nashriyoti, 126 bet.

Downloads

Published

2023-04-14

Issue

Section

Articles