Dastlabki hujjatlar – xo‘jalik muomalalari sodir bo‘lgan paytda tuziladigan va ular amalga oshganligining birinchi guvohi bo‘lgan buxgalteriya hujjatlari. Dastlabki hujjatlar tuzilishi xo‘jalik muomalalari hisob registratsiyasining boshlanishi bo‘lib hisoblanadi. Dastlabki hujjatlarga g‘azna kirim va chiqim orderlari, yukxatlar, kvitantsiyalar va h.k. kiradi. Hisobni soddalashtirish va hisob registratsiyasini tezlashtirish uchun ko‘pincha dastlabki hujjatlarga asosan yig‘ma hujjatlar tuziladi. Buxgalteriya hujjatlari tuzish tartibi bo‘yicha tasniflanganda hujjatlar dastlabki va yig‘ma hujjatlarga bo‘linadi.
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Pervichnыe dokumentы - buxgalterskie dokumentы, kotorыe sozdayutsya v moment ekonomicheskoy deyatelnosti i yavlyayutsya pervыmi svidetelyami ix ispolneniya. Struktura pervonachalnыx dokumentov yavlyaetsya nachalom registratsii ekonomicheskix operatsiy. Isxodnыe dokumentы vklyuchayut zakazы na kaznacheyskie vekselya i kvitansii, scheta, kvitansii i t. D. , Chtobы uprostit uchetnuyu zapis i uskorit registratsiyu vashey uchetnoy zapisi, kollektivnыe dokumentы obыchno generiruyutsya v sootvetstvii s originalnыmi dokumentami. Pri klassifikatsii buxgalterskix dokumentov dokumentы podrazdelyayutsya na pervichnыe i konsolidirovannыe dokumentы.
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Original documents - accounting documents, which are created at the moment of economic activity and are the first witness of their execution. The structure of the original documents is the beginning of the registration of economic transactions. Initial documents include orders for treasury bills and receipts, bills, receipts and so on. Includes In order to simplify the account and accelerate your account registration, collective documents are usually generated in accordance with the original documents. When classifying the accounting documents, the documents are subdivided into primary and consolidated documents.
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Debet – buxgalteriya hisobi schyotining bir qismi. Aktiv schyotlarning debeti bo‘yicha hisob ob’yektining ko‘payishi aks ettiriladi, passiv schyotlarning debeti bo‘yicha esa kamayishi yoziladi. Hisoblashish schyotlarida debet mazkur korxonaning boshqa korxona va shaxslardan oladigan summasini aks ettiradi (debitorlik qarzlari). Debet qoldiq (saldo) faqat aktiv schyotlarda bo‘lishi mumkin.
Har bir schyot ikki qismdan iborat – debet va kredit.
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Debet -yavlyaetsya chastyu buxgalterii. Na osnove aktivnogo debetovogo debeta otrajaetsya uvelichenie ob’ekta uchetnoy zapisi i zapisыvaetsya spisanie passivnogo dolga. Raschet zadoljennosti otrajaet summu, kotoruyu predpriyatie poluchaet ot drugix lis i fizicheskix lis (debitorskaya zadoljennost). Balans zadoljennosti mojet bыt tolko po aktivam.
Kajdoe podrazdelenie sostoit iz dvux chastey - debetovыx i zaemnыx.
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Debit is -part of the bookkeeping bureau. On the basis of active debit debit, an increase in the account object is reflected, and the write-down of the passive debt is written down. Debt settlement reflects the sum that the entity receives from other entities and individuals (receivables). Debt balance can be only on assets.
Each unit consists of two parts - debit and loan.
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