TIJORAT BANKLARIDA TOVAR MODDIY –ZAXIRALAR HISOBI VA AUDITINI TAKOMILLASHTISH
Keywords:
Kalit so‘zlar: tovar-moddiy zahiralar, buxgalteriya hisobi, moliyaviy hisobot, MSFO 2, baholash usullari, FIFO, LIFO, o‘rtacha og‘irlangan baho, zahira harakati, hisob siyosati, aktivlar tuzilmasi, inventarizatsiya, moliyaviy tahlil, axborot ishonchliligiAbstract
Annotatsiya: Ushbu tezisda tovar-moddiy zahiralarni hisobga olish tizimining amaldagi holati, undagi mavjud muammolar va hisob siyosatini xalqaro standartlarga moslashtirish zarurati tahlil etilad. Buxgalteriya hisobining prinsiplari, zahiralarni baholash usullari (FIFO, LIFO, o‘rtacha og‘irlangan baho va boshqalar), ularning moliyaviy hisobotlarda aks ettirilish tartibi chuqur o‘rganilgan. Shuningdek, mavjud normativhuquqiy baza, milliy va xalqaro buxgalteriya standartlari (xususan, MSFO 2 - Zahiralarning hisobga olinishi) doirasida tavsiyalar ishlab chiqilgan. Amaliy tahlillar natijasida ma’lum bo‘ldiki, zahiralarni noto‘g‘ri yoki sust hisobga olish nafaqat moliyaviy hisobotlarning ishonchliligini pasaytiradi, balki boshqaruv qarorlarining asoslanmaganligiga ham olib keladi.
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