Ikkiyoqlama yozuv – xo‘jalik muomalalarini buxgalteriya hisobi schyotlarida registrasiya qilish. Bu usul shundan iboratki, har bir xo‘jalik muomalasi ikkita schyotga yoziladi – bir schyotning debeti va ikkinchi schyotning kreditiga. Ikkiyoqlama yozuv buxgalteriya hisobi ob’yektlarida o‘zgarishlarni vujudga keltiradigan xo‘jalik muomalalarining iqtisodiy mohiyati bilan bog‘liq.
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Dvuxstoronnaya zapis - registratsiya biznes-operatsiy v buxgalterskix knigax. Etot metod zaklyuchaetsya v tom, chto kajdыy xozyaystvennыy biznes zapisыvaetsya na dva scheta - debetovaya karta i vtoroy kredit. Zapis s dvumya zagolovkami svyazana s ekonomicheskim xarakterom ekonomicheskix tranzaksiy, kotorыe sozdayut izmeneniya v uchetnыx zapisyax.
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Duplicate record - registration of business transactions in accounting books. This method is that each farming business is written down to two bills - a debit card and a second loan. The double-caption writing is associated with the economic nature of economic transactions that create changes in accounting records.
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Inventarizatsiya – natura shaklidagi mavjud mablag‘lar haqiqiysining buxgalteriya hisobi ma’lumotlariga to‘g‘ri kelishini, majburiyatlar hisobda to‘g‘ri aks ettirilishini tekshirish usuli. U buxgalteriya hisobi ko‘rsatkichlari ishonchliligini va korxona mulki butligini ta’minlaydi. Inventarizatsiya albatta moddiy javobgar shaxslar ishtirokida o‘tkaziladi.
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Inventarizatsiya oznachaet- metod proverki togo, chto fakticheskie denejnыe potoki sootvetstvuyut uchetnыm zapisyam i chto obyazatelstva tochno otrajayutsya na schete. On obespechivaet nadejnost uchetnыx zapisey i selostnost imuщestva predpriyatiya. Inventarizatsiya osuщestvlyaetsya s uchastiem lis, kotorыe nesut finansovuyu otvetstvennost.
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