Kalit so‘zlar
Iqtibos keltirish tartibi
Annotatsiya
mazkur maqola mamlakatimizda faoliyat yuritayotgan turli mulkchilik shaklidagi xo‘jalik yurituvchi subyektlarda tovar-moddiy zaxiralar bilan bog‘liq munosabatlarni buxgalteriya hisobida aks ettirishning nazariy asoslariga bag‘ishlangan. Xo‘jalik yurituvchi subyektlarda tovar-moddiy zaxiralarning turlari, ularni hisobga olishda buxgalterning asosiy vazifalari, shuningdek, zaxiralar holati va ularni saqlash ustidan ichki nazoratni tashkil etish bo‘yicha fikrlar yoritilgan. Bu vazifalarni bajarish uchun, avvalo, dastlabki hisob ma’lumotlari, sintetik va analitik hisob registrlaridan foydalanish bo‘yicha taklif va tavsiyalar ishlab chiqilgan. Bu iqtisodiy subyektlarda tovar-moddiy zaxiralar hisobini tashkil etishdagi bir qator muammolarni bartaraf etadi hamda moliyaviy hisobot ma’lumotlarining aniqlik darajasini oshirishga xizmat qiladi.
Adabiyotlar ro‘yxati
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3. Tashnazarov S.N. The cost of goods and material resources and their use issues of reflection in the financial report. //"Economy and innovation technologies" scientific electronic journal. No. 6, November-December, 2017.
4. 688 p. - Minsk: Book House, 2005. - Ladutko, N.I. Accounting in industry: textbook / N.I. Ladutko. Page 174
5. Levkovich, O.A. Accounting: textbook. allowance / O.A. Levkovich, I.N. Tarasevich. - 8th ed., editor. and dop. - Minsk: Amalfi, 2012. - 648 p. 129
6. Sam Sedki. Abby Smith, Aissa Strickland. Differences and Similarities Between IFRS and GAAP on Inventory. Revenue Recognition and Consolidated Financial Statements. Journal of Accounting and Finance vol. 14(2) 2014.
7. Vakhrushina M.A. International financial standards reporting: textbook - 4th ed., revised. and additional - M.: Reed Group, 2011. - S. 124.
8. "Goods- production reserves" raw food, materials. Volume 4 BMS. www.lex.uz
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