O‘ZBEKISTON RESPUBLIKASI
OLIY TA’LIM, FAN VA INNOVATSIYA VAZIRLIGI
TOSHKENT MOLIYA INSTITUTI
“TASDIQLAYMAN”
Toshkent moliya instituti
O’quv ishlari bo’yicha prorektor
____________ S.Mexmonov
2023 yil “__”________
ISHLAB CHIQARISH MALAKAVIY
AMALIYOT HISOBOTI YOZISH BO’YICHA
ISHCHI DAFTAR
(3 KURS)
60410100 – “Buxgalteriya hisobi va audit”
bakalavriat yo’nalishi uchun
Tuzuvchilar:
Familiya, ismi, sharifi
Ochilov I.K
Kuvatova D.A
Ish joyi va lavozimi
“Buxgalteriya hisobi” kafedrasi dotsenti
“Buxgalteriya hisobi” kafedrasi o‘qituvchisi
Kafedraning yig‘ilishida
muhokama qilingan (__-sonli
bayonnoma, ___ ________ 2023 yil)
Kafedra
mudiri:
A.
Pardaev
___________________
Toshkent 2023
Tuzuvchilar: Оchilov I.K, Kuvatova D.A
52309000 – Buxgalteriya hisobi va audit bakalavriat yo’nalishi talabalari uchun
ishlab chiqarish malakaviy amaliyot hisobotini yozish bo’yicha ishchi daftari. Toshkent, 2023.
Taqrizchilar:
Abdusalomova N.B. Toshkent Davlat iqtisodiyot universiteti
“Buxgalteriya hisobi” kafedrasi dotsenti, i.f.n. (turdosh OTM);
Ochilov.I.K TMI, “Buxgalteriya hisobi” kafedrasi dotsenti, i.f.n.
(tayanch OTMdan)
Mazkur ishchi daftari “Buxgalteriya hisobi va audit” bakalavriat ta’lim yo’nalishi
talabalari tomonidan ishlab chiqarish malakaviy amaliyot hisobotini tayyorlash va himoya
qilish jarayonida uslubiy jihatdan yordam beradi. Davlat ta’lim standartlarida bakalavriat
yo’nalishi talabalari ta’lim yo’nalishi bo’yicha talab etilgan bilimlarga ega bo’lish va kasbiy
vazifani bajarishni nazariy o’rganish maqsadida malakaviy amaliyot o’tashlari va hisobot
yozishi belgilangan. Ishchi daftarida amaliyot obyekti bilan tanishish, hisobotni yozish,
rasmiylashtirish, himoya qilish jarayonlari batafsil bayon etilgan.
O‘ZBEKISTON RESPUBLIKASI
OLIY VA O‘RTA MAXSUS TA’LIM VAZIRLIGI
TOSHKENT MOLIYA INSTITUTI
BUXGALTERIYA HISOBI VA AUDIT FAKULTETI
ISHLAB CHIQARISH AMALIYOTI BO’YICHA
HISOBOT
Bajardi_________________________ Ro'yxatga olingan
______________________________ ___________________________________
Institut tomonidan tayinlangan
amaliyot rahbari:
______________________________
imzo
Amaliyot obyektidan tayinlangan
rahbar: ______________________
imzo
Ball________________________
Komissiya a’zolari___________________
__________________________________
___________________________________
___________________________________
___________________________________
Toshkent 2023
Ishlab chiqarish amaliyotining bosqichlari
Talabalarning Ishlab chiqarish amaliyotining hisobotini tayyorlash faoliyatining
tuzilishi va mazmuni ilmiy rahbar tomonidan ishlab chiqilgan shaxsiy reja-grafik asosida
belgilanadi. Reja-grafik amaliyot o’talayotgan obyektdan kelib chiqib, talabalar uchun
quyidagi individual topshiriqlarni o’z ichiga oladi.
− amaliyot obyekti bilan yaqindan tanishish;
− amaliyot obyekti faoliyati bilan bog’liq me’yoriy huquqiy hujjatlarni o’rganish;
− ishlab chiqarish amaliyoti amaliyoti hisobotini tayyorlash uchun ilmiy va statistik
ma’lumotlarni to’plash;
− amaliyot obyekti moliyaviy hisobotlarini davriy tahlil qilish;
− moliyaviy hisobotning barcha shakllari bo’yicha berilgan jadvallarni to’ldirish;
− o’rganish natijalarini tahlil qilish va xulosalar chiqarish;
− hisobotni tayyorlash va rasmiylashtirish;
− hisobotni himoya qilish.
“Buxgalteriya hisobi va audit” yo’nalishi talabalarining ishlab chiqarish amaliyotining
hisobotini tayyorlash faoliyati ischi rejaga mos ravishda tashkil etiladi. Jumladan, amaliyot
obyekti, predmetini aniqlash; maqsadi va vazifalarini shakllantirish; bu bo’yicha o’quv
adabiyotlari va oldin amalga oshirilgan tadqiqotlarni biblografik tahlil qilish, zarur
manbalarni to’plash (patentlar, ilmiy hisobotlar, texnik hujjatlar va h.k.); ilmiy g’oyani
shakllantirish; tadqiqot o’tkazish bazasini tanlash; tadqiqot usullarini aniqlash; moliyaviy
hisobotlarni har bir turi bo’yicha alohida tahlillarni o’tkazish; tahlil qilingan moliyaviy
hisobotlarni ilova qilish; ma’lumotlarni tahlil qilish; natijalarini rasmiylashtirish va boshqlar.
Ishlab chiqarish amaliyotining hisobotini tayyorlash hamda himoya qilishda tahlil
qilingan moliyaviy hisobot ma’lumotlari hisobotga ilova qilinishi shart.
Ishlab chiqarish amaliyoti davrida talabaning
ish joyi va vaqtining taqsimlanishi
Amaliyotning dastlabki kuni xo‘jalik yurituvchi subyektning tashkiliy tuzilmasi,
buxgalteriya bo‘limlari, bo‘limlar (moliya-reja, marketing, ishlab chiqarish, mehnatga haq
hisoblash, sotish va h.k.) hamda asosiy, yordamchi ishlab chiqarish tsexlari, omborlar va
boshqa bo‘limlari bilan tanishib chiqishi talab etiladi.
Talabadan amaliyot o‘tash davomida amaliyot o‘tiladigan har bir ish o‘rniga oid
amaldagi me’yoriy hujjatlar va buxgalteriya bo‘limida qo‘llaniladigan dasturiy ta’minotlar
bilan ishlash, pul mablag‘lari va hisob-kitoblar hisobi, materiallar, inventarlar va xo‘jalik
jihozlari hisobi, arajatlar turkumlanishi va mahsulot (ish, xizmatlar) tannarxini kalkulyatsiya
qilish hamda hisobda aks ettirish, xususiy kapital va moliyaviy natijalar hisobi, korxonaning
moliyaviy holati tahlili bilan tanishib chiqish talab etiladi. Alohida ish o‘rinlari bo‘yicha
amaliyot ish kunlari quyidagicha taqsimlanadi.
№
Mavzular nomi
Kunlar soni
1
Xo‘jalik subyektlarida buxgalteriya hisobi va tahlilni tashkil
2
etish va uning oldiga qo‘yiladigan vazifalar
2
Materiallar hisobi
6
3
Tayyor mahsulot (tovar, ish, xizmat)lar va ularning sotilishini
6
hisobga olish
4
Pul mablag‘lari va hisob kitoblar hisobi
6
5
Mehnat va ish haqini hisobga olish
6
6
Xususiy kapital hisobi
4
7
Moliyaviy natijalar hisobi
4
8
Hisobotlarni tuzish va taqdim etish
4
9
Xarajatlarni turkumlash va baholash ularning hisobi
6
10 Mahsulot tannarxini hisobga olish usullari
4
11 Boshqaruv qarorlarini qabul qilish
2
12 Byudjetlashtirish va xarajatlarni nazorat qilish
2
13 Transfert bahoni shakllantirish va korxonaning segmentar
2
hisoboti
Jami
54
Amaliyot ob’yektining faoliyati va tashkiliy tuzilmasi bilan tanishish
Ishlab chiqarish amaliyotining amaliyotini o’tkazish uchun tanlangan tadqiqot
ob’yekti to’g’risida umumiy ma’lumotlar (barcha rekvizitlari ko’rsatilgan holda)
Kirish
Men
_____________________________________ishlab
chiqarish
________________________________________________________
amaliyotini
korxonasida
__.__.20__ yildan __.__.20__ yilgacha ishlab chiqarish amaliyotini o`tadim.
Amaliyotim davomida:
1.________________________________________________________________;
2. ________________________________________________________________;
3. ________________________________________________________________;
4. ________________________________________________________________;
5. ________________________________________________________________;
6.________________________________________________________________.
bo`limlarida amaliyot o`tadim .
Amaliyot davomida korxona daromadlari tarkibi, tuzilishi, miqdori va dinamikasini
o`rgandim. Shu jumladan :
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Amaliyot obyekti faoliyatini tartibga soluvchi me’yoriy-huquqiy hujjatlarni
o’rganish
a) Amaliyot obyekti faoliyatini tartibga soluvchi qonunlar va qonun hujjatlari
(O’zbekiston Respublikasi qonunlari, O’zbekiston Respublikasi Prezidenti farmonlari,
qarorlari O’zbekiston Respublikasi Vazirlar Mahkamasi qarorlari)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
b) Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi me’yoriy
hujjatlar (yo’riqnomalar, nizomlar)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
c) Buxgalteriya hisobini alohida obyektlari hisobini yuritish mexanizmi, xususiyatlarini
aks ettiruvchi hujjatlar (O’zbekiston Respublikasi Moliya vazirligining uslubiy
ko’rsatmalari, tavsiyalari)
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
d) Buxgalteriya hisobini tashkiliy, texnik va uslubiy jihatlarini mujassamlashtirgan ishchi
hujjatlar
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
1-MAVZU:XO‘JALIK SUBYEKTLARIDA BUXGALTERIYA HISOBI VA
TAHLILNI TASHKIL ETISH VA UNING OLDIGA QO‘YILADIGAN
VAZIFALAR
Buxgalteriya hisobini alohida obyektlari hisobini yuritish mexanizmi, xususiyatlarini aks
ettiruvchi hujjatlar
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Bo’lim bo’yicha hulosa
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
2-MAVZU: MATERIALLAR HISOBI.
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Ushbu mavzu bo‘yicha amaliyot hisobotiga quyidagilar ilova qilinadi:
OLDI-SOTDI SHARTNOMASI. № __________.
Toshkent sh.
2022 yil « ____ » _____________
_______________________________________________ «Sotuvchi» deb yuritiladi, Nizom asosida
xarakat kiluvchi korxona raxbari __________________________________ nomidan, bir tomondan
________________________________________ «Sotib oluvchi» deb yuritiladi, ikkinchi tomondan
kuyidagilar tugrisida mazkur shartnomani tuzdilar:
1.SHARTNOMA PREDMETI.
1.1. Sotuvchi uziga tegishli tovarni Sotib oluvchiga mulk kilib topshirish, Sotib oluvchi esa ushbu tovarni
kabul kilish va xakini tulash majburiyatini oladi.
1.2. Tovar xakida ma’lumotlar: Ushbu shartnomaning 1.3 kismidagi № 1 jadvalida kursatilgan.
1.3. № 1
№ Tovarning nomi
Ulchov birligi
Mikdori
Baxosi
Summasi
1
2
3
4
5
6
Jami:
1.4. Tovarning umumiy baxosi (__________________________________________) sumni tashkil etadi.
2. TULOV SHARTLARI.
2.1. Ushbu shartnoma buyicha tulov kuyidagi tartibda amalga oshiriladi: Shartnoma ikki tomon urtasida
imzolanganidan sung 10 bank kuni ichida Sotuvchiga oldindan 100 % mikdorida pul tulash.
2.2. Tulov shakli: Pul utkazish yuli bilan amalga oshiriladi.
3. TARAFLARNING MAJBURIYATLARI.
3.1. Sotuvchining majburiyatlari:
3.2. Shartnomaning 2.1 bandi Sotib oluvchi tomonidan bajarilgan sanadan boshlab tovarni 20 bank kun ichida
Sotib oluvchiga topshirishi shart.
3.3. Tovarni va unga oid xujjatlarni ushbu shartnoma shartlari asosida Sotib oluvchiga topshirish.
3.4. Tovarni shartnoma shartlariga javob beradigan mikdorda va sifatda, tashish jarayonida uning buzilishi,
sinishi yoki yuk bulishi mumkinligini istisno kiladigan darajadagi idishlarda va joylashtirilgan xolda
topshirish.
3.5. Sotib oluvchining majburiyatlari:
3.6. Tovarni 5 kunlik muddatda kuzdan kechirish. Tovarning mazkur shartnoma talablariga mos kelmasligi
aniklangan takdirda, Sotib oluvchi shu muddatda Sotuvchiga aniklangan nomuvofikliklar xakida
ma’lumotlarni aks ettiruvchi xabarnoma (reklamatsiya) yuboradi.
3.7.Sotuvchi sifati lozim darajada bulmagan tovarlar yuborilganligi xakida xabarnomani olgan paytdan
boshlab 20 kun ichida sifati lozim darajada bulmagan tovarni sifatlisiga almashtirish.
4. TARAFLARNING JAVOBGARLIGI.
4.1. Tovarlarni etkazib berish muddatlari kechiktirib yuborilgan, tulik etkazib berilmagan xollarda, tovar
etkazib beruvchi sotib oluvchiga kechiktirilgan xar bir kun uchun majburiyat bajarilmagan kismining 0,5 foizi
mikdorida penya tulaydi, birok bunda penyaning umumiy summasi etkazib berilmagan tovarlar baxosining
50 foizdan oshib ketmasligi lozim. Penyani tulash shartnoma majburiyatlarini buzgan tarafni tovarlarni
etkazib berish muddatlarini kechiktirib yuborish, tulik etkazib bermaslik okibatida etkazilgan zararni
koplashdan ozod etmaydi.
4.2. Agar etkazib berilgan tovarlar sifati, assortimenti va navi bo’yicha standartlar, texnik shartlar,
namunalarga (etalonlarga) konun xujjatlarida yoki xujalik shartnomasida belgilangan boshka majburiy
shartlarga mos kelmasa, sotib oluvchi tovarlarni kabul kilish xamda ularning xakini tulashni rad etib, etkazib
beruvchidan sifati, assortimenti va navi lozim darajada bulmagan tovarlar kiymatining 20 foizi mikdorida
jarima undirib olishga, agar tovarlar xaki tulab kuyilgan bulsa, tulangan summani belgilangan tartibda
kaytarishni talab kilishga xaklidir. Sifati, assortimenti va navi lozim darajada bulmagan tovarlar etkazib
berganlik uchun jarima etkazib beruvchidan aktseptsiz tartibda undirib olinadi.
4.3. Etkazib berilgan tovarlar xakini uz vaktida tulamaganlik uchun sotib oluvchi etkazib beruvchiga utkazib
yuborilgan xar bir kun uchun kechiktirilgan tulov summasining 0,01 foizi mikdorida, ammo kechiktirilgan
tulov summasining 50 foizidan ortik bulmagan mikdorida penya tulaydi.
4.4. Taraflarning javobgarlik xolatlari Uzbekiston Respublikasining «Xujalik yurituvchi sub’ektlar
faoliyatining shartnomaviy-xukukiy bazasi tugrisidagi» Konuni buyicha amalga oshiriladi.
5. SHARTNOMANI UZGARTIRISH VA BEKOR KILISH TARTIBI.
5.1. Ushbu shartnomaga xar kanday uzgartirish va kushimchalar ular yozma ravishda rasmiylashtirilgan
va taraflarning vakolatli shaxslari tomonidan imzolangan takdirda xakikiy xisoblanadi.
5.2. Shartnomani muddatidan oldin bekor kilishga taraflarning kelishuviga muvofik yoki Uzbekiston
Respublikasini amaldagi konun xujjatlarida nazarda tutilgan asoslarga kura, etkazilgan zarar koplangan
xolda yul kuyiladi.
6. NIZOLARNI XAL KILISH TARTIBI.
6.1. Ushbu shartnoma buyicha yoki u bilan boglik xolda taraflar urtasida kelib chikadigan barcha nizolar
yozma talabnoma bildirish tartibiga rioya kilingan xolda xal etiladi.
6.2. Bildirgan talabnomasiga konunda belgilangan bir oylik muddat ichida javob olmagan yoki talablari
kanoatlantirilmagan takdirda, xukuki buzilgan deb xisoblovchi taraf nizoni xal kilish uchun da’vo arizasi
bilan javobgar joylashgan xujalik sudiga murojaat kilishga xakli.
7. BOSHKA SHARTLAR.
7.1. Shartnoma ikki nusxada tuzilgan bulib, ikkalasi xam bir xil yuridik kuchga ega deb xisoblanadi va
taraflarga bir nusxadan beriladi.
7.2. Shartnomaning amal kilish muddati 2022 yil ___________dan 2022 yil _____________ga kadar.
7.3. Kushimcha shartlar:___________________________________________________________.
8. TARAFLARNING YURIDIK
MANZILLARI VA REKVIZITLARI.
Sotuvchi:
____________________________
_____________________________
_____________________________
_____________________________
Sotib oluvchi:
____________________________
_____________________________
_____________________________
_____________________________
__________ dagi _____-sonli shartnomaga
____________ dagi _____-sonli
Hisobvaraq-faktura
Etkazib beruvchi::
Sotib oluvchi:
Manzil:
Etkazib beruvchining
STIR raqami (STIR):
QQS to’lovchining
ro’yxatdan o’tish kodi:
Manzil:
Sotib oluvchining STIR
raqami (STIR):
QQS to’lovchining
ro’yxatdan o’tish kodi:
X/R:
X/R:
MFO:
MFO:
№
Mahsulot
nomi
(xizmatlar)
Tovar (xizmat) lar
Yagona elektron
milliy katalogi
bo’yicha
identifikatsiya kodi
va nomi
Narh
1
2
3
QQS
Etkazib
berish
qiymati
Summa
Etkazib berishning
QQSni hisobga olgan
holda qiymati
4
5
6
Jami
Jami to’lov uchun: __________________________________ sum 00 tiyin . QQSsiz .
Raxbar
Oldi:
(oluvchi yoki vakolatli shaxs imzosi)
Bosh hisobchi:
M.O’.: (muxr bo’lsa)
Tovar qo’yib yuborgan
Ishonchnoma:
Qabul qiluvchining FISh
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
_________________________________________________________________________
YUK XATI
№
Ulchov
birligi
Soni
Kimdan:
Kimga:
Nimaga asosan:
shartnomaga asosan
T/R
Nomlanishi
Topshirdi:
Narxi
Kiymati
Kabul
kildi:
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
“TASDIQLAYMAN”
___________________________
bosh direktori
___________________________
«____»_________20_____ yil
TMZlarni kirim chiqim hisoboti
Oy boshi
№
Maxsulot nomi
Direktor:
Miqdori
Summasi
Kirim qilingan
Miqdori
Summasi
Chiqim qilingan
Miqdori
Summasi
Oy oxiri
Miqdori
Summasi
______________________________
Bo’lim bo’yicha hulosa
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
_________________________________________________________________________
3-MAVZU:TAYYOR MAHSULOT (TOVAR, ISH, XIZMAT)LAR VA
ULARNING SOTILISHNI HISOBGA OLISH
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Ushbu mavzu bo‘yicha amaliyot hisobotiga quyidagilar ilova qilinadi:
OLDI-SOTDI SHARTNOMASI. № __________.
Toshkent sh.
2022 yil « ____ » _____________
_______________________________________________ «Sotuvchi» deb yuritiladi, Nizom asosida
xarakat kiluvchi korxona raxbari __________________________________ nomidan, bir tomondan
________________________________________ «Sotib oluvchi» deb yuritiladi, ikkinchi tomondan
kuyidagilar tugrisida mazkur shartnomani tuzdilar:
1.SHARTNOMA PREDMETI.
1.3. Sotuvchi uziga tegishli tovarni Sotib oluvchiga mulk kilib topshirish, Sotib oluvchi esa ushbu tovarni
kabul kilish va xakini tulash majburiyatini oladi.
1.4. Tovar xakida ma’lumotlar: Ushbu shartnomaning 1.3 kismidagi № 1 jadvalida kursatilgan.
1.3. № 1
№ Tovarning nomi
Ulchov birligi
Mikdori
Baxosi
Summasi
1
2
3
4
5
6
Jami:
1.4. Tovarning umumiy baxosi (__________________________________________) sumni tashkil etadi.
2. TULOV SHARTLARI.
2.1. Ushbu shartnoma buyicha tulov kuyidagi tartibda amalga oshiriladi: Shartnoma ikki tomon urtasida
imzolanganidan sung 10 bank kuni ichida Sotuvchiga oldindan 100 % mikdorida pul tulash.
2.2. Tulov shakli: Pul utkazish yuli bilan amalga oshiriladi.
3. TARAFLARNING MAJBURIYATLARI.
7.1. Sotuvchining majburiyatlari:
7.2. Shartnomaning 2.1 bandi Sotib oluvchi tomonidan bajarilgan sanadan boshlab tovarni 20 bank kun ichida
Sotib oluvchiga topshirishi shart.
7.3. Tovarni va unga oid xujjatlarni ushbu shartnoma shartlari asosida Sotib oluvchiga topshirish.
7.4. Tovarni shartnoma shartlariga javob beradigan mikdorda va sifatda, tashish jarayonida uning buzilishi,
sinishi yoki yuk bulishi mumkinligini istisno kiladigan darajadagi idishlarda va joylashtirilgan xolda
topshirish.
7.5. Sotib oluvchining majburiyatlari:
7.6. Tovarni 5 kunlik muddatda kuzdan kechirish. Tovarning mazkur shartnoma talablariga mos kelmasligi
aniklangan takdirda, Sotib oluvchi shu muddatda Sotuvchiga aniklangan nomuvofikliklar xakida
ma’lumotlarni aks ettiruvchi xabarnoma (reklamatsiya) yuboradi.
7.7.Sotuvchi sifati lozim darajada bulmagan tovarlar yuborilganligi xakida xabarnomani olgan paytdan
boshlab 20 kun ichida sifati lozim darajada bulmagan tovarni sifatlisiga almashtirish.
8. TARAFLARNING JAVOBGARLIGI.
4.1. Tovarlarni etkazib berish muddatlari kechiktirib yuborilgan, tulik etkazib berilmagan xollarda, tovar
etkazib beruvchi sotib oluvchiga kechiktirilgan xar bir kun uchun majburiyat bajarilmagan kismining 0,5 foizi
mikdorida penya tulaydi, birok bunda penyaning umumiy summasi etkazib berilmagan tovarlar baxosining
50 foizdan oshib ketmasligi lozim. Penyani tulash shartnoma majburiyatlarini buzgan tarafni tovarlarni
etkazib berish muddatlarini kechiktirib yuborish, tulik etkazib bermaslik okibatida etkazilgan zararni
koplashdan ozod etmaydi.
4.2. Agar etkazib berilgan tovarlar sifati, assortimenti va navi bo’yicha standartlar, texnik shartlar,
namunalarga (etalonlarga) konun xujjatlarida yoki xujalik shartnomasida belgilangan boshka majburiy
shartlarga mos kelmasa, sotib oluvchi tovarlarni kabul kilish xamda ularning xakini tulashni rad etib, etkazib
beruvchidan sifati, assortimenti va navi lozim darajada bulmagan tovarlar kiymatining 20 foizi mikdorida
jarima undirib olishga, agar tovarlar xaki tulab kuyilgan bulsa, tulangan summani belgilangan tartibda
kaytarishni talab kilishga xaklidir. Sifati, assortimenti va navi lozim darajada bulmagan tovarlar etkazib
berganlik uchun jarima etkazib beruvchidan aktseptsiz tartibda undirib olinadi.
4.3. Etkazib berilgan tovarlar xakini uz vaktida tulamaganlik uchun sotib oluvchi etkazib beruvchiga utkazib
yuborilgan xar bir kun uchun kechiktirilgan tulov summasining 0,01 foizi mikdorida, ammo kechiktirilgan
tulov summasining 50 foizidan ortik bulmagan mikdorida penya tulaydi.
4.4. Taraflarning javobgarlik xolatlari Uzbekiston Respublikasining «Xujalik yurituvchi sub’ektlar
faoliyatining shartnomaviy-xukukiy bazasi tugrisidagi» Konuni buyicha amalga oshiriladi.
9. SHARTNOMANI UZGARTIRISH VA BEKOR KILISH TARTIBI.
5.1. Ushbu shartnomaga xar kanday uzgartirish va kushimchalar ular yozma ravishda rasmiylashtirilgan
va taraflarning vakolatli shaxslari tomonidan imzolangan takdirda xakikiy xisoblanadi.
5.2. Shartnomani muddatidan oldin bekor kilishga taraflarning kelishuviga muvofik yoki Uzbekiston
Respublikasini amaldagi konun xujjatlarida nazarda tutilgan asoslarga kura, etkazilgan zarar koplangan
xolda yul kuyiladi.
10. NIZOLARNI XAL KILISH TARTIBI.
6.1. Ushbu shartnoma buyicha yoki u bilan boglik xolda taraflar urtasida kelib chikadigan barcha nizolar
yozma talabnoma bildirish tartibiga rioya kilingan xolda xal etiladi.
6.2. Bildirgan talabnomasiga konunda belgilangan bir oylik muddat ichida javob olmagan yoki talablari
kanoatlantirilmagan takdirda, xukuki buzilgan deb xisoblovchi taraf nizoni xal kilish uchun da’vo arizasi
bilan javobgar joylashgan xujalik sudiga murojaat kilishga xakli.
11. BOSHKA SHARTLAR.
7.1. Shartnoma ikki nusxada tuzilgan bulib, ikkalasi xam bir xil yuridik kuchga ega deb xisoblanadi va
taraflarga bir nusxadan beriladi.
7.2. Shartnomaning amal kilish muddati 2022 yil ___________dan 2022 yil _____________ga kadar.
7.3. Kushimcha shartlar:___________________________________________________________.
8. TARAFLARNING YURIDIK
MANZILLARI VA REKVIZITLARI.
Sotuvchi:
____________________________
_____________________________
_____________________________
_____________________________
Sotib oluvchi:
____________________________
_____________________________
_____________________________
_____________________________
__________ dagi _____-sonli shartnomaga
____________ dagi _____-sonli
Hisobvaraq-faktura
Etkazib beruvchi::
Sotib oluvchi:
Manzil:
Etkazib beruvchining
STIR raqami (STIR):
QQS to’lovchining
ro’yxatdan o’tish kodi:
Manzil:
Sotib oluvchining STIR
raqami (STIR):
QQS to’lovchining
ro’yxatdan o’tish kodi:
X/R:
X/R:
MFO:
MFO:
№
Mahsulot
nomi
(xizmatlar)
Tovar (xizmat) lar
Yagona elektron
milliy katalogi
bo’yicha
identifikatsiya kodi
va nomi
Narh
1
2
3
QQS
Etkazib
berish
qiymati
Summa
Etkazib berishning
QQSni hisobga olgan
holda qiymati
4
5
6
Jami
Jami to’lov uchun: __________________________________ sum 00 tiyin . QQSsiz .
Raxbar
Oldi:
(oluvchi yoki vakolatli shaxs imzosi)
Bosh hisobchi:
M.O’.: (muxr bo’lsa)
Tovar qo’yib yuborgan
Ishonchnoma:
Qabul qiluvchining FISh
Ishonchnomalarni berish tartibi to‘g‘risidagi nizomga 1-ilova
Raqam
ishonchnomalar
sana
Muddati
harakatlar
1
2
3
Yetkazib beruvchi
Raqam va sana
shartnomalar va boshqa bitimlar
6
7
Lavozim va
TO'LIQ ISMI SHARIF.
yuz,
kimga
vakolatnoma
4
Kvitansiya
qabul qilish
ishonchnomalar
5
Hujjat raqami va sanasi,
amalga oshirilishini tasdiqlaydi
topshiriqlar
8
------------------------- ------------------------------------------------линия отреза
Ishonchnoma № ______
“____”______________ 20___г.
“____”______________ 20___г.
Sana
Ishonchnoma amal qiladi
kompaniya nomi va manzili
Ishonchnoma berilgan
___________________________________________ (lavozimi va nomi)
Pasport seriya raqami _______ №__________________
Kim tomonidan berilgan
berilgan sana
"____"________________ _______г.
Qabul qilish uchun
Yetkazib beruvchi nomi
ga muvofiq moddiy boyliklar _______________________________________________________________
hujjat raqami va sanasi
Qabul qilinadigan moddiy boyliklar ro'yxati
№
Material
qiymatlar
2
1
Birlik
o'lchovlar
3
Ishonchnomani olgan shaxsning imzosi
Nazoratchi
______________________
imzo
sertifikatlash
___________________________
to'liq ismi sharif
М.П.
Bosh hisobchi
_____________________
imzo
Miqdori
(so'z bilan)
4
___________________________
to'liq ismi sharif
“TASDIQLAYMAN”
___________________________
bosh direktori
___________________________
«____»_________20_____ yil
TMZlarni kirim chiqim hisoboti
Oy boshi
№
Maxsulot nomi
Direktor:
Miqdori
Summasi
Kirim qilingan
Miqdori
Summasi
Chiqim qilingan
Miqdori
Summasi
Oy oxiri
Miqdori
Summasi
______________________________
Bo’lim bo’yicha hulosa
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
_________________________________________________________________________
4-MAVZU: PUL MABLAG’LARI VA HISOB KITOBLAR HISOBI BO’LIMI
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Ushbu mavzu bo‘yicha amaliyot hisobotiga quyidagilar ilova qilinadi:
To'lov topshiriqnomasi № ____
Sana ____________
To'lovchining nomi______________________________ STIR______________
To'lovchining raqami _______________________________ MFO ___________
Bank nomi ________________________________________________________
Summa __________________________________________________________
Qabul qiluvchining nomi___________________________ STIR _____________
Qabul qiluvchi hisobi_______________________________ MFO ____________
Bank nomi ________________________________________________________
Summa so'zlar bilan _________________________________________________
To'lov tafsilotlari____________________________________________________
To'lov maqsadi kodi_________________________________________________
Raxbar __________ ___________________
MEMORIAL ORDER №
Sana
To’lovchi nomi
DEBIT
to'lovchining hisobi
STIR
to'lovchi
To'lovchining bank nomi
Bank kodi
to'lovchi
SUMMA
Oluvchining nomi
KREDIT
oluvchining hisobi
STIR oluvchi
Oluvchi bank nomi
Bank kodi
oluvchi
Summa so’z bilan
Tafsilotlar
to'lov
Raxbar
Bosh xisobchi
(imzo)
М.П.
Проверен
Bank
(imzo)
Одобрен
Проведено банком
________________________________
(Korxona nomi)
отреза____________
(Korxona nomi)
0308001 1
OKUD kodi
KIRIM KASSA ORDER №.
Tegishli
hisob, sub-hisob
oy
20_____ y.
Kod
analitik
buxgalteriya
hisobi
Summa
Kod
analitik
buxgalteriya
hisobi
_____________Линия
SANA
Dan olingan ___________________________________________________
Asos ____________________________________________________
_____________________________________________________________
______________________________________________sum _____ tiyin
(so’z bilan)
ilova __________________________________________________
_____________________________________________________________
Bosh xisobchi ______________
Oluvchi kassir ____________________
Kvitansiya naqd pul olish uchun
order №_________
dan olingan ______________________
_______________________________
_______________________________
Asos
________________________________
________________________________
________________________________
________________________________
(so’z bilan)
__________________sum. _____ tiyin
"___" _____________ 20____ г.
М. П.
Bosh xisobchi
Kassir
(Korxona nomi)
OKUD kodi
0308002 8
CHIQIM KASSA ORDERI №
Sana
Oy
Korrespondent hisob,
subschyot
20___y.
Analitik hisob kodi
Summa
Belgilangan manzil kodi
Nashr ______________________________________________________________________________________________
(FIO)
Asos: __________________________________________________________________________________________
Summa _______________________________________________________________________________ sum. _____ tiyin.
(summa so’z bilan)
ilova __________________________________________________________________________________________
Raxbar ______________________
Bosh xisobchi ______________________
Oluvchi ____________________________________________________________________________________________
(Summa so’z bilan)
"_____" ___________________ 20____ y.
Imzo ________________________
tomonidan ________________________________________________________________________________________________
(oluvchining shaxsini tasdiqlovchi hujjatning nomi, raqami, berilgan sanasi va joyi)
Kassir tomonidan berilgan ____________________________________________________
5-MAVZU:MEHNAT VA ISH HAQINI HISOBGA OLISH BO’LIMI
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Ushbu mavzu bo‘yicha amaliyot hisobotiga quyidagilar ilova qilinadi:
______________________________________________________________
ShTAT JADVALI
20___ yil uchun _________________
______________ 20_____ yil
20___ yil ____ son buyruqga asosan
shtat soni
___ ishchidan iborat
bo’lib, oylik ish xaqi 15400000 so’m.
№
1
2.
3.
4.
5.
6
Mansab (lavozim)
Shtat soni
Ja’mi
____________________________ direktori:
Bir oylik ish
xaqi miqdori
Ja’mi
___________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
“TASDIQLAYMAN”
___________________________
bosh direktori
___________________________
«____»_________20_____ yil
Tabel _______________ oy
№
FISH
Lavozim
№
FISH
Lavozim
1
2
3
4
5
6
7
Oy kunlari
8
9
10
11
12
13
14
15
25
26
27
28
29
30
Oy kunlari
16
17
18
19
20
21
22
23
24
“KELIShILDI”
_____________________________
Kasaba uyushmasi raisi
__________________________
«____»_________20____ yil
“TASDIQLAYMAN”
_______________________________
bosh direktori
_________________________
«____»_________20_____ yil
_____________________________________________ xodimlarining 20______ yil davomida mehnat
ta’tiliga chiqish bo’yicha
TA’TILLAR JADVALI
Ta’til
Tarkibiy
bo’linma
1
Shtat
jadvali
bo’yicha
lavozimi
2
F.I.O.
3
Kadrlar bo’limi boshlig’i
Tabel
raqami
4
kunlar
soni (ish,
kalendar)
5
ta’tilni
ko’chirish
sana
reja
bo’yicha
haqiqatdagi
asos
ta’tilning
taxminiy
sanasi
6
7
8
9
_____________________________
Izoh_____________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
Ish xaqqini xisoblash jadvali
Qiymat/
Summa
13
14
15
16
O'tgan oy
ushun
Avans
17
18
19
22
Yil boshidan hisobga
olingan majsh qiymati
Vznos
21
Oy oxiriga saldo
FSHJBPT badali
na INPS
Nomi
Kreditga olingan mol uchun
Hamm
Berilga
Umumi
y
tegishli
Daromad solig'I
Turli hisoblar
Kasaba uyshma to'lovlari
Ushlab qolingan va qayd qilingan
23
Jami
26
korxona
ishchi
27
28
29
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Bo’lim bo’yicha hulosa
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
6-MAVZU: XUSUSIY KAPITAL HISOBI
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar (ustav, tasis shartnomalari, bayonnomalar)
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
_________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Bo’lim bo’yicha hulosa
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
_____________________________________________________________________
7-Mavzu: Moliyaviy natijalar hisobi, hisobotlarni tuzish va taqdim qilish
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar (moliyaviy natijalarini aniqlash, buxgalteriya balansi va moliyaviy natijalar
hisoboti shakli)
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Ushbu mavzu bo‘yicha amaliyot hisobotiga quyidagilar ilova qilinadi:
O’zbekiston Respublikasi Moliya vazirining 2002 yil 27 dekabrdagi 140-sonli buyrug’iga
1-sonli ilova, O’zR AV tomonidan 2003 y. 24 yanvarda ro’yxatga olingan N 1209
Buxgalteriya balansi №1-sonli shakl
yil
choragi
BxUT bo’yicha 1-shakl
Korxona, tashkilot
KTUT
bo’yicha
Tarmoq
XXTUT
bo’yicha
Tashkiliy-huquqiy shakli
TxShT
bo’yicha
Mulkchilik shakli
MShT
bo’yicha
Vazirlik, idora va boshqalar
DBIBT
bo’yicha
Soliq to’lovchining identifikatsion raqami
STIR
Hudud
MxOBT
Manzil
Jo’natilgan
sana
O’lchov birligi, ming so’m
qabul
qilingan sana
Taqdim qilish
muddati
O’lchov birligi, ming so’m
Buxgalteriya balansi №1 -sonli shakl
Ko’rsatkichlar nomi
1
Aktiv
I. Uzoq muddatli aktivlar
Asosiy vositalar:
Boshlang’ich (qayta tiklash) qiymati (0100, 0300)
Eskirish summasi (0200)
qoldiq (balans) qiymati (satr. 010 - 011)
Nomoddiy aktivlar:
Boshlang’ich qiymati (0400)
Amortizatsiya summasi (0500)
qoldiq (balans) qiymati (satr. 020 - 021)
Uzoq muddatli investitsiyalar, jami (satr.040+050+060+070+080)
Qimmatli qog’ozlar (0610)
Sho’’ba xo’jalik jamiyatlariga investitsiyalar (0620)
qaram xo’jalik jamiyatlariga investitsiyalar (0630)
Chet el kapitali mavjud bo’lgan korxonalarga investitsiyalar (0640)
Boshqa uzoq muddatli investitsiyalar (0690)
O’rnatiladigan asbob-uskunalar (0700)
Kapital qo’yilmalar (0800)
Uzoq muddatli debitorlik qarzlari (0910,0920,0930,0940)
Dolgosrochnie otsrochennie rasxodi (0950, 0960, 0990)
I bo’lim bo’yicha jami (satr.012+022+030+090+100+110+120)
II. Joriy aktivlar
Tovar-moddiy zaxiralari, jami (satr.150+160+170+180)
Ishlab chiqarish zaxiralari (1000, 1100, 1500, 1600)
Tugallanmagan ishlab chiqarish (2000, 2100, 2300, 2700)
Tayyor mahsulot (2800)
Tovarlar (2900 dan 2980 ning ayirmasi)
Kelgusi davr xarajatlari (3100)
Kechiktirilgan xarajatlar (3200)
Debitorlar, jami (satr. 220+240+250+260+270+280+290+300+310)
shundan: muddati o’tgan*
Xaridor va buyurtmachilarning qarzi (4000 dan 4900 ning ayirmasi)
Ajratilgan bo’linmalarning qarzi (4110)
Sho’’ba va qaram xo’jalik jamiyatlarning qarzi (4120)
Xodimlarga berilgan bo’naklar (4200)
Mol etkazib beruvchilar va pudratchilarga berilgan bo’naklar (4300)
Byudjetga soliqlar va boshqa majburiy to’lovlar bo’yicha bo’nak to’lovlari
(4400)
Maqsadli davlat jamg’armalari va sug’urtalar bo’yicha bo’nak to’lovlari
(4500)
Ta’sischilarning ustav kapitaliga ulushlar bo’yicha qarzi (4600)
Xodimlarning boshqa operatsiyalar bo’yicha qarzi (4700)
Boshqa debitorlik qarzlari (4800)
Pul mablag’lari, jami (satr.330+340+350+360), shu jumladan:
Kassadagi pul mablag’lari (5000)
Hisob-kitob schyotidagi pul mablag’lari (5100)
Chet el valyutasidagi pul mablag’lari (5200)
Boshqa pul mablag’lari va ekvivalentlari (5500, 5600, 5700)
Satr
kodi
2
010
011
012
020
021
022
030
040
050
060
070
080
090
100
110
120
130
140
150
160
170
180
190
200
210
211
220
230
240
250
260
270
280
290
300
310
320
330
340
350
360
Hisobot davri
boshiga
3
Hisobot davri
oxiriga
4
qisqa muddatli investitsiyalar (5800)
Boshqa joriy aktivlar (5900)
II bo’lim bo’yicha jami (satr. 140+190+200+210+320+370+380)
Balans aktivi bo’yicha jami (satr.130+390)
Passiv
I. O’z mablag’lari manbalari
Ustav kapitali (8300)
Qo’shilgan kapital (8400)
Rezerv kapitali (8500)
Sotib olingan xususiy aktsiyalar (8600)
Taqsimlanmagan foyda (qoplanmagan zarar) (8700)
Maqsadli tushumlar (8800)
Kelgusi davr xarajatlari va to’lovlari uchun zaxiralar (8900)
I bo’lim bo’yicha jami (satr.410+420+430-440+450+460+470)
II. Majburiyatlar
Uzoq muddatli majburiyatlar, jami
(satr.500+520+530+540+550+560+570+580+590)
shu jumladan: uzoq muddatli kreditorlik qarzlari
(satr.500+520+540+560+590)
Mol etkazib beruvchilar va pudratchilarga uzoq muddatli qarz (7000)
Ajratilgan bo’linmalarga uzoq muddatli qarz (7110)
Sho’’ba va qaram xo’jalik jamiyatlarga uzoq muddatli qarz (7120)
Uzoq muddatli kechiktirilgan daromadlar (7210, 7220, 7230)
Soliq va boshqa majburiy to’lovlar bo’yicha uzoq muddatli kechiktirilgan
majburiyatlar (7240)
Boshqa uzoq muddatli kechiktirilgan majburiyatlar (7250, 7290)
Xaridorlar va buyurtmachilardan olingan bo’naklar (7300)
Uzoq muddatli bank kreditlari (7810)
Uzoq muddatli qarzlar (7820, 7830, 7840)
Boshqa uzoq muddatli kreditorlik qarzlar (7900)
Joriy majburiyatlar, jami
(satr.610+630+640+650+660+670+680+690+700+710+
+720+730+740+750+760)
shu jumladan: joriy kreditorlik qarzlari (satr.610+630+650+670+680+690+
+700+710+720+760)
shundan: muddati o’tgan joriy kreditorlik qarzlari*
Mol etkazib beruvchilar va pudratchilarga qarz (6000)
Ajratilgan bo’linmalarga qarz (6110)
Sho’’ba va qaram xo’jalik jamiyatlarga qarz (6120)
Kechiktirilgan daromadlar (6210, 6220, 6230)
Soliq va boshqa majburiy to’lovlar bo’yicha kechiktirilgan majburiyatlar
(6240)
Boshqa kechiktirilgan majburiyatlar (6250, 6290)
Olingan bo’naklar (6300)
Byudjetga to’lovlar bo’yicha qarz (6400)
Sug’urtalar bo’yicha qarz (6510)
Maqsadli davlat jamg’armalariga to’lovlar bo’yicha qarz (6520)
Ta’sischilarga bo’lgan qarzlar (6600)
Mehnatga haq to’lash bo’yicha qarz (6700)
Qisqa muddatli bank kreditlari (6810)
Qisqa muddatli qarzlar (6820, 6830, 6840)
Uzoq muddatli majburiyatlarning joriy qismi (6950)
Boshqa kreditorlik qarzlar (6950 dan tashqari 6900)
II bo’lim bo’yicha jami (satr.490+600)
370
380
390
400
410
420
430
440
450
460
470
480
490
491
500
510
520
530
540
550
560
570
580
590
600
601
602
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
Balans passivi bo’yicha jami (satr.480+770)
Balansdan tashqari schyotlarda hisobga olinadigan qiymatliklarning
mavjudligi to’g’risida ma’lumot
780
O’lchov birligi, ming so’m
Satr Hisobot davri Hisobot davri
kodi
boshiga
oxiriga
1
2
3
4
Operativ ijaraga olingan asosiy vositalar (001)
790
Mas’ul saqlashga qabul qilingan tovar-moddiy qiymatliklar (002)
800
Qayta ishlashga qabul qilingan materiallar (003)
810
Komissiyaga qabul qilingan tovarlar (004)
820
O’rnatish uchun qabul qilingan uskunalar (005)
830
Qat’iy hisobot blankalari (006)
840
To’lovga qobiliyatsiz debitorlarning zararga hisobdan chiqarilgan qarzi (007)
850
Olingan majburiyat va to’lovlarning ta’minoti (008)
860
Berilgan majburiyat va to’lovlarning ta’minoti (009)
870
Moliyaviy ijara shartnomasi bo’yicha berilgan asosiy vositalar (010)
880
Ssuda shartnomasi bo’yicha olingan mulklar (011)
890
Kelgusi davrlarda soliq solinadigan bazadan chiqariladigan xarajatlar (012)
900
Vaqtinchalik soliq imtiyozlari (turlari bo’yicha) (013)
910
Foydalanishdagi inventar va xo’jalik jihozlari (014)
920
*) Muddati o’tgan debitorlik va kreditorlik qarzlari mavjud bo’lgan hollarda ularning rasshifrovkasi Buxgalteriya
balansining ilovasiga muvofiq keltiriladi
Rahbar
Ko’rsatkichlar nomi
Bosh hisobchi
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
O’zbekiston Respublikasi Moliya vazirining 2002 yil 27 dekabrdagi 140-sonli buyrug’iga 2-sonli ilova,
O’zR AV tomonidan 2003 y. 24 yanvarda ro’yxatga olingan N 1209
Moliyaviy natijalar to’grisida xisobot - 2-sonli shakl
yil
Kodi
choragi
BxUT bo’yicha 1-shakl
Korxona, tashkilot
KTUT
bo’yicha
Tarmoq
XXTUT
bo’yicha
Tashkiliy-huquqiy shakli
TxShT
bo’yicha
Mulkchilik shakli
MShT
bo’yicha
Vazirlik, idora va boshqalar
DBIBT
bo’yicha
Soliq to’lovchining identifikatsion raqami
STIR
Hudud
MxOBT
Manzil
Jo’natilgan
sana
O’lchov birligi, ming so’m
qabul
qilingan sana
Takdim qilish muddati
MOLIYaVIY NATIJALAR TUGRISIDA XISOBOT - 2-sonli
shakl
Ko’rsatkichlar nomi
Satr
kodi
1
Mahsulot (tovar, ish va xizmat) larni
sotishdan sof tushum
Sotilgan mahsulot (tovar, ish va xizmat)
larning tannarxi
Mahsulot (tovar, ish va xizmat) larni
sotishning yalpi foydasi (zarari) (satr.010020)
Davr xarajatlari, jami
(satr.050+060+070+080),shu jumladan:
Sotish xarajatlari
Ma’muriy xarajatlar
Boshqa operatsion xarajatlar
Hisobot davrining soliq solinadigan
foydadan kelgusida chegiriladigan
xarajatlari
Asosiy faoliyatning boshqa daromadlari
Asosiy faoliyatning foydasi (zarari) (satr.
030-040+090)
Moliyaviy faoliyatning daromadlari, jami
(satr.120+130+140+150+160), shu
jumladan:
Dividendlar shaklidagi daromadlar
Foizlar shaklidagi daromadlar
Moliyaviy ijaradan daromadlar
Valyuta kursi farqidan daromadlar
Moliyaviy faoliyatning boshqa
daromadlari
Moliyaviy faoliyat bo’yicha xarajatlar
(satr.180+190+200+210), shu jumladan:
Foizlar shaklidagi xarajatlar
Moliyaviy ijara bo’yicha foizlar shaklidagi
xarajatlar
Valyuta kursi farqidan zararlar
Moliyaviy faoliyat bo’yicha boshqa
xarajatlar
Umumxo’jalik faoliyatining foydasi
(zarari) (satr.100+110-170)
Favquloddagi foyda va zararlar
Foyda solig’ini to’lagunga qadar foyda
(zarar) (satr.220+/-230)
Foyda solig’i
Foydadan boshqa soliqlar va boshqa
majburiy to’lovlar
Hisobot davrining sof foydasi (zarari)
(satr.240-250-260)
2
O’tgan yilning shu davrida
Hisobot davrida
Daromadlar
(foyda)
Xarajatlar
(zararlar)
Daromadlar
(foyda)
Xarajatlar
(zararlar)
3
4
5
6
010
020
O’lchov birligi, ming so’m
x
x
x
x
250
x
x
260
x
030
040
050
060
070
080
090
100
110
120
130
140
150
160
170
180
190
200
210
220
230
240
270
BYuDJETGA TO’LOVLAR TO’G’RISIDA MA’LUMOT
O’lchov birligi, ming so’m
Ko’rsatkichlar nomi
Satr
kodi
Yuridik shaxslardan olinadigan foyda solig’i
Jismoniy shaxslardan olinadigan daromad solig’i
shu jumladan:shaxsiy jamg’arib boriladigan pensiya
hisobvaraqlariga ajratmalar
Obodonlashtirish va ijtimoiy infratuzilmani rivojlantirish
solig’i
Qo’shilgan qiymat solig’i
Aktsiz solig’i
Er osti boyliklaridan foydalanganlik uchun soliq
Suv resurslaridan foydalanganlik uchun soliq
Yuridik shaxslarning mol-mulkiga solinadigan soliq
Yuridik shaxslardan olinadigan er solig’i
Yagona soliq to’lovi
Yagona er solig’i
Qat’iy belgilangan soliq
Boshqa soliqlar
Respublika yo’l jamg’armasiga majburiy ajratmalar
Byudjetdan tashqari Pensiya jamg’armasiga majburiy
ajratmalar
Byudjetdan tashqari Umumta’lim maktablari, kasb-hunar
kollejlari, akademik litseylar va tibbiyot muassasalarini
rekonstruktsiya qilish, mukammal ta’mirlash va jihozlash
jamg’armasiga majburiy ajratmalar
Yagona ijtimoiy to’lov va fuqarolarning byudjetdan
tashqari Pensiya jamg’armasiga
sug’urta badallari
Import bo’yicha bojxona boji
Mahalliy byudjetga yig’imlar
Byudjetga to’lovlarning kechiktirilganligi uchun moliyaviy
jazolar
Jami byudjetga to’lovlar summasi (280 dan 470
satrgacha 291 satrdan tashqari)
280
290
Hisobot davri uchun
hisob-kitob bo’yicha
to’lanadi
Hisobot davri uchun
hisob-kitob bo’yicha
hisoblangandan
haqiqatda to’langani
291
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
0,00
0,00
Bo’lim bo’yicha hulosa
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
9-MAVZU:XARAJATLARNI TURKUMLASH VA BAHOLASH ULARNING
HISOBI
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
_________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Bo’lim bo’yicha hulosa
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
_____________________________________________________________________
10-Mavzu:Mahsulot tannarxini hisobga olish usullari.
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
Izoh______________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
__________________________________________________________________________
"TASDIQLAYMAN"
DIREKTOR
____________________________________
____________________________________
"___" ______ 20_y
№
т/р
Xarajatlar nomi
1
Xom ashyolar
1.1
1.2
2
2.1
2.2
2.3
3
3.1
3.2
3.3
4
5
Mehnatga xaq to’lash
Ishlab chiqarish asosoiy ish haqi
Qo’shimcha ish haqqi
Ijtimoiy sug’urta
narx
O’lchov
birligi
Meyordagi sarfi
Narxi
(so’m)
So’m
So’m
So’m
Ishlab chiqarish bilan bog’liq boshqa
xarajatlar
Amartizatsiya
Umumiy ishlab chiqarish xarajati
Transport
Jami ishlab chiqarish tannarxi
QQS
So’m
So’m
So’m
So’m
So’m
6
7
8
Davr xarajati
Rejalik foyda
Foyda solig’i
So’m
So’m
So’m
9
Shartnoma baxosi
So’m
Xisobchi:
Bo’lim bo’yicha hulosa
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
11-MAVZU: BOSHQARUV QARORLARINI QABUL QILISH
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Izoh___________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Bo’lim bo’yicha hulosa
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
12-MAVZU: BYUDJETLASHTIRISH VA XARAJATLARNI NAZORAT
QILISH
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Izoh___________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Bo’lim bo’yicha hulosa
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
13-MAVZU: TRANSFERT BAHONI SHAKLLANTIRISH VA KORXONANING
SEGMENTAR HISOBOTI
Buxgalteriya hisobini tashkil etishini bazaviy tamoyillarini umumlashtiruvchi
xujjatlar
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Izoh___________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Bo’lim bo’yicha hulosa
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
AMALIYOT OBYEKTINING ISTIQBOLDAGI RIVOJLANISH
YO`NALISHLARINI O’RGANISH
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
Umumiy
xulosa_________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
________________________________________________________________
Ishlab chiqarish amaliyoti hisobotiga rahbar tomonidan berilgan
TAQRIZ
Talaba______________________________________________________
___________________ dan________________________gacha bo’lgan muddatda
_________________________________________________ ishlab chiqarish
amaliyotini o’tadi.
Ishlab chiqarish amaliyoti davrida talaba quyidagilarni o’rgandi:
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
Quyidagi kamchiliklar mavjud:
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
Ishlab chiqarish amaliyoti jarayonida talaba _____________________
__________________________________________________________________
(ishga bo’lgan munosabati, malaka va ko’nikmasini oshirdi)
__________________________________________________________________
__________________________________________________________________
Ishlab chiqarish amaliyoti rahbarining imzosi ___________________
Talabaning imzosi______________________
Toshkent Moliya Instituti “Buxgalteriya hisobi” kafedrasi o’qitvchisi
_______________________________________________________________
tomonidan berilgan
TAQRIZ
Talaba______________________________________________________
___________________ dan________________________gacha bo’lgan muddatda
_________________________________________________ ishlab chiqarish
amaliyotini o’tadi.
Ishlab chiqarish amaliyoti davrida talaba quyidagilarni o’rgandi:
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
Quyidagi kamchiliklar mavjud:
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
Ishlab chiqarish amaliyoti jarayonida talaba _____________________
__________________________________________________________________
(ishga bo’lgan munosabati, malaka va ko’nikmasini oshirdi)
__________________________________________________________________
__________________________________________________________________
“Buxgalteriya hisobi” kafedrasi o’qitvchisi
Talabaning imzosi______________________
___________________
imzosi ___________________