Buxgalteriya hisobi va hisobotini tartibga solish – buxgalteriya hisobini to‘g‘ri tashkil etishni, uning aniqligi va yagonaligini ta’minlaydigan asosiy shartlardan biri. Buxgalteriya hisobi va hisobotini tartibga solish, buxgalteriya hisobi standartlarini ishlab chiqish va tasdiqlash O‘zR Moliya vazirligi zimmasiga yuklangan.
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Uchet i regulirovanie -buxgalterskogo ucheta yavlyaetsya odnim iz osnovnыx usloviy, obespechivayuщix nadlejaщiy uchet, tochnost i unikalnost buxgalterskogo ucheta. Ministerstvo finansov Respubliki Uzbekistan otvechaet za uchet i otchetnost, razrabotku i utverjdenie standartov buxgalterskogo ucheta.
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Accounting and- regulation of accounting is one of the main conditions ensuring proper accounting, accuracy and uniqueness of accounting. The Ministry of Finance of the Republic of Uzbekistan is responsible for accounting and reporting, development and approval of accounting standards.
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Buxgalteriya hisobi tizimi - buxgalteriya hisobi schyotlarida xo‘jalik muomalalarini yozish tizimi. Bu yozuvlar tartibiga qarab ikki xil bo‘lishi mumkin: oddiy va ikkiyoqlama.
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Sistema ucheta - sistema buxgalterskogo ucheta v buxgalterskom uchete. Eti zapisi mogut bыt dvux tipov: prostыe i dvustoronnie.
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Accounting system - system of business accounting in accounting. These records can be of two types: simple and double-edged.
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Buxgalteriya hujjati – xo‘jalik muomalalari sodir bo‘lganligining yozma isboti yoki xo‘jalik muomalalarini amalga oshirish huquqi. Buxgalteriya hujjatlari odatda belgilangan shakl bo‘yicha tipografiya usulida bosilgan blankalarda tuziladi.
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