buxgalteriya hisobi schyotlari rejasi yo‘riknomasi

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рўйхатга олинган тасдиќланган mavzu: 21-sonli bhms "xo‘jalik yurituvchi sub’ektlar moliyaviy-xo‘jalik faoliyatining buxgalteriya hisobi schyotlari rejasi va uni ko‘llash bo‘yicha yo‘riknoma"ni tasdiklash hakida standartining tavsifi va ko’llanilishi reja: 1. uzoq muddatli debitor qarzlari va kechiktirilgan xarajatlarni hisobga oluvchi schyotlar 2. uzoq muddatli aktivlar 3. asosiy vositalarning eskirishini hisobga oluvchi schyotlar tayanch so’z va iboralar:uzoq muddatli aktivlar,joriy aktivlar, majburiyatlar, xususiy kapital, moliyaviy natijalarning shakllanishi va ishlatilishi,balansdan tashkari schyotlar moliyaviy-xo‘jalik faoliyatining buxgalteriya hisobi schyotlar rejasi, moliyaviy hisobot elementlariga muvofik guruhlashtirilgan moliyaviy hisobot elementlarining yig’indisini tashkil etadi: aktivlar, majburiyatlar, kapital, daromadlar va xarajatlar. xo‘jalik yurituvchi sub’yektlar moliyaviy-xo‘jalik faoliyatining buxgaletriya hisobi schyotlar rejasi asosida xo‘jalik operatsiyalar bo‘yicha buxgalteriya hisobining ishchi schyotlar rejasini tuzadilar, kaysiki xo‘jalik yurituvchi sub’yektning hisob schyotida aks ettirilishi kerak. xo‘jalik yurituvchi sub’ektlar moliyaviy-xo‘jalik faoliyatining buxgalteriya hisobi schyotlar rejasini ko‘llash bo‘yicha yo‘riknoma, xo‘jalik operatsiyalarini xo‘jalik yurituvchi sub’ektlarning schyotlarida buxgaletriya hisobi yuritish koidalariga muvofik aks ettirish tartibini belgilab beradi. ushbu standart xo‘jalik yurituvchi sub’yektlar …

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passivlarga bo‘linadi. aktiv schyot (a) bu aktivlarni aks ettirishga mo‘ljallangan schyot bo‘lib, unda iktisodiy resurslarning koldig’i va ko‘paytishi schyotning debetida, kamayish esa kredit bo‘yicha aks ettiriladi. passiv schyot (p) - bu majburiyat va sarmoyani aks ettirishga mo‘ljallangan schyot bo‘lib, unda majburiyat va sarmoyaning koldig’i va ko‘payish schyotining krediti bo‘yicha, kamayish esa debet bo‘yicha aks ettiriladi.kont-aktiv schyot (ka)- bu u bilan bog’lik bo‘lgan aktiv schyotning saldosidan chegiriladigan moliyaviy hisobotda aktivning sof kiymatini aks ettiruvchi schyotdir.kont-passiv schyot (kp) - bu u bilan bog’lik bo‘lgan passiv schyotning saldosidan chegaraladigan moliyaviy hisobotda majburiyat yok sarmoyaning sof kiymatini aks ettiruvchi schyotdir.tranzit schyotlar (t) - bu hisobot davrida foydalaniladigan, lekin yopiladigan moliyaviy natijalar to‘g’risidagi hisobotda aks ettiriladigan hisobot davri oxiriga koldikka ega bo‘lmaydigan daromadlar va xarajatlarning vaktinchalik schyotlaridir.balansdan tashkari schyotlar (3) - bu korxonaga karashli bo‘lmagan, lekin vaktinchalik tasarrufida bo‘lgan, aktivlarni bori va harakati, shartli hukuklar va majburiyatlar hakidagi axborotni umumlashtirishga mo‘ljallangan schyotlar. bu schyotlar boshka …

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-bo‘lim. asosiy vositalar, nomoddiy va boshka uzok ¦ ¦ muddatli aktivlar ¦ ________________________________________________________________________ ¦0100 ¦ asosiy vositalarni hisobga oluvchi schyotlar ¦ a ¦ ________________________________________________________________________ ¦0110 ¦ er ¦ ¦ ________________________________________________________________________ ¦0111 ¦ erni obodonlarshtirish ¦ ¦ ________________________________________________________________________ ¦0112 ¦uzok muddatli ijara* shartnoma bo‘yicha olinadigan ¦ ¦ ¦ ¦asosiy vositalarni o‘zlashtirish ¦ ¦ ________________________________________________________________________ ¦0120 ¦binolar, inshootlar va uzatkich moslamalar ¦ ¦ ________________________________________________________________________ ¦0130 ¦mashinalar va uskunalar ¦ ¦ ________________________________________________________________________ ¦0140 ¦mebel va ofis jihozlari ¦ ¦ ________________________________________________________________________ ¦0150 ¦kompyuter jihozlari va hisoblash texnikasi ¦ ¦ ________________________________________________________________________ ¦0160 ¦transport vositalari ¦ ¦ ________________________________________________________________________ ¦0170 ¦ishchi va mahsuldor hayvonlar ¦ ¦ ________________________________________________________________________ ¦0180 ¦ko‘p yillik ekinlar ¦ ¦ ________________________________________________________________________ ¦0190 ¦boshka asosiy vositalar ¦ ¦ ________________________________________________________________________ ¦0199 ¦konservatsiya kilingan asosiy vositalar ¦ ¦ ________________________________________________________________________ ¦0200 ¦asosiy vositalarning eskirishini hisobga oluvchi ¦ ka ¦ ¦ ¦schyotlar ¦ ¦ ________________________________________________________________________ ¦0211 ¦obodonlashtirilgan erlarning eskirishi ¦ ¦ ________________________________________________________________________ ¦0212 ¦uzok muddatli ijara shartnomasi bo‘yicha

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olinib ¦ ¦ ¦ ¦o‘zlashtirilgan asosiy vositalarning eskirishi ¦ ¦ ________________________________________________________________________ ¦0220 ¦binolar, inshootlar va uzatkichlarning eskirishi ¦ ¦ ________________________________________________________________________ ¦0230 ¦mashina va uskunalarning eskirish ¦ ¦ ________________________________________________________________________ ¦0240 ¦mebel va ofis jihozlarining eskirishi ¦ ¦ ________________________________________________________________________ ¦0250 ¦kompyuter jihozlari va hisoblash texnikasining ¦ ¦ ¦ ¦eskirishi ¦ ¦ ________________________________________________________________________ ¦0260 ¦transport vositalarining eskirishi ¦ ¦ ________________________________________________________________________ ¦0270 ¦ish hayvonlarining esirishi ¦ ¦ ________________________________________________________________________ ¦0280 ¦ko‘p yillik ekinlarning eskirishi ¦ ¦ ________________________________________________________________________ ¦0290 ¦boshka asosiy vositalarning eskirishi ¦ ¦ ________________________________________________________________________ ¦0299 ¦uzok muddatli ijara shartnomasi bo‘yicha olingan ¦ ¦ ¦ ¦asosiy vositalarning eskirishi ¦ ¦ ________________________________________________________________________ ¦0300 ¦uzok muddatli ijara shartnomasi bo‘yicha olingan ¦ a ¦ ¦ ¦asosiy vositalarni hisobga oluvchi schyotlari ¦ ¦ ________________________________________________________________________ ¦0310 ¦uzok muddatli ijara shartnomasi bo‘yicha olingan ¦ ¦ ¦ ¦asosiy vositalar ¦ ¦ ________________________________________________________________________ ¦0400 ¦nomoddiy aktivlarni hisobga oluvchi schyotlar ¦ a ¦ ________________________________________________________________________ ¦0410 ¦patentlar, litsenziyalar va nou-xau ¦ ¦ ________________________________________________________________________ ¦0420 ¦savdo …

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____________________________________________ ¦0430 ¦dasturiy ta’minot ¦ ¦ ________________________________________________________________________ ¦0440 ¦erdan va tabiiy resurslardan foydalanish hukuki ¦ ¦ ________________________________________________________________________ ¦0450 ¦tashkiliy xarajatlar ¦ ¦ ________________________________________________________________________ ¦0460 ¦franchayz ¦ ¦ ________________________________________________________________________ ¦0470 ¦mualliflik hukuki ¦ ¦ ________________________________________________________________________ ¦0480 ¦gudvill ¦ ¦ ________________________________________________________________________ ¦0490 ¦boshka nomoddiy aktivlar ¦ ¦ ____________________________________________________________________ ¦0500 nomoddiy aktivlarning eskirishini hisobga oluvchi ¦ ka ¦ ¦ ¦schyotlar ¦ ¦ ________________________________________________________________________¦0510 ¦patentlar, litsenziyalar va nou-xauning eskirishi ¦ ¦ ________________________________________________________________________¦0520 ¦savdo markalari, tovar belgilari va sanoat namu- ¦ ¦ ¦ ¦nalarining eskirishi ¦ ¦ _______________________________________________________________________¦0530 ¦dasturiy ta’minotning eskirishi ¦ ¦ ________________________________________________________________________ ¦0540 ¦erdan va tabiiy resurslardan foydalanish hukuki- ¦ ¦ ¦ ¦ning eskirishi ¦ ¦ _______________________________________________________________________ ¦0550 ¦tashkiliy xarajatlarning eskirishi ¦ ¦ ________________________________________________________________________ ¦0560 ¦franchayzning eskirishi ¦ ¦ ________________________________________________________________________ ¦0570 ¦mualliflik hukukini eskirishi ¦ ¦ ________________________________________________________________________ ¦0590 ¦boshka nomoddiy aktivlarning eskirishi ¦ ¦ ________________________________________________________________________ ¦0600 ¦uzok muddatli investitsiyalarni hisobg

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рўйхатга олинган тасдиќланган mavzu: 21-sonli bhms "xo‘jalik yurituvchi sub’ektlar moliyaviy-xo‘jalik faoliyatining buxgalteriya hisobi schyotlari rejasi va uni ko‘llash bo‘yicha yo‘riknoma"ni tasdiklash hakida standartining tavsifi va ko’llanilishi reja: 1. uzoq muddatli debitor qarzlari va kechiktirilgan xarajatlarni hisobga oluvchi schyotlar 2. uzoq muddatli aktivlar 3. asosiy vositalarning eskirishini hisobga oluvchi schyotlar tayanch so’z va iboralar:uzoq muddatli aktivlar,joriy aktivlar, majburiyatlar, xususiy kapital, moliyaviy natijalarning shakllanishi va ishlatilishi,balansdan tashkari schyotlar moliyaviy-xo‘jalik faoliyatining buxgalteriya hisobi schyotlar rejasi, moliyaviy hisobot elementlariga muvofik guruhlashtirilgan moliyaviy hisobot elementlarining yig’indisini tashkil eta...

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