Vol. 3 No. 2 (2025), Articles
Vol. 3 No. 2 (2025)

KICHIK BIZNES SUBYEKTLARIDA BUXGALTERIYA HISOBINING YURITILISHI

Articles
Published 2025-07-23
Qo’chqorova E’zoza Rahimjon qizi
Toshknet Xalqaro Moliyaviy Boshqaruv va Texnalogiyalar Universiteti Buxgalteriya hisobi va Moliy (UOS) Fakulteti 4-kurs talabasi.
PDF

Keywords

Kichik biznes, buxgalteriya hisobi, soddalashtirilgan shakl, moliyaviy hisobot, soliq, nazorat, elektron tizimlar, avtomatlashtirish, xarajatlar, daromadlar, qonunchilik, axborot texnologiyalari, tahlil, kichik korxona, hisob yuritish.

Abstract

Ushbu maqola kichik biznes subyektlarida buxgalteriya hisobining yuritilishiga bag‘ishlangan bo‘lib, unda buxgalteriya hisobining soddalashtirilgan shakllar asosida qanday tashkil etilishi, normativ-huquqiy me’yorlar talablari hamda amaliyotdagi muammolar tahlil qilingan. Kichik biznes subyektlari uchun hisob yuritishning qulayliklari, xarajatlar va daromadlarni qayd etish usullari, soliqqa oid hisobotlarning tuzilishi, elektron tizimlar orqali hisob yuritish imkoniyatlari ko‘rib chiqilgan. Shuningdek, maqolada kichik korxonalarda buxgalteriya hisobini avtomatlashtirish, zamonaviy dasturlarni joriy etish va bu orqali moliyaviy nazoratni kuchaytirish masalalari yoritilgan. Tadqiqotlar asosida kichik biznes vakillarining buxgalteriya hisobiga oid bilim va ko‘nikmalarini oshirish, amaliy tajriba almashish hamda axborot texnologiyalaridan foydalanishni kengaytirish zarurligi asoslab berilgan. Maqola natijalari buxgalteriya tizimining kichik tadbirkorlik subyektlari uchun moslashtirilgan modelini taklif qilishga xizmat qiladi. Ushbu ish ilmiy izlanish olib borayotgan tadqiqotchilar, kichik biznes egalari va amaliyotchi buxgalterlar uchun foydali bo‘lishi mumkin.

PDF

References

1) Akhmadjonov, O., Abdullaev, A., Umarjonov, B., & Shamsiddinov, M. (2021). Islom moliyasining xususiyatlari. Scientific progress, 2(8), 634-638.

2) Akhmadjonov, O., Abdullaev, A., Shamsiddinov, M., & Umarjonov, B. (2022). ISLAMIC FINANCE. Scientific progress, 3(2), 48-50.

3) Akhrorjon, A., & Oybek, A. (2022). Characteristics of Islamic Finance. In International scientific conference" Topical issues of the economy in modern.

4) Akhmadjonov, O., Abdullaev, A., Ubaydullayev, A., Omonov, I., & Mirzamahmudov, B. (2022). ISLOM BANKI VA AN’ANAVIY BANKLAR O ‘RTASIDAGI FARQLAR. Oriental renaissance: Innovative, educational, natural and social sciences, 2(10-2), 755-761.

5) Akhrorjon, A. (2022). Uzbekistan and the World Trade Organization management system. In International scientific conference" Topical issues of the economy in modern.

6) Akhrorjon, A., & Oybek, A. (2022). Danger in Islamic Banking. In International scientific conference" Topical issues of the economy in modern.

7) Abdullaev, A. (2022). O ‘zbekiston iqtisodiyoti uchun jstga a’zo bo ‘lish sabab muammo va natijalari. Raqamli texnologiyalar va ta’lim istiqbollari, 1(2), 113-121.

8) Akhrorjon, A., & Zumradkhan, K. (2022). The impact and results of membership of the wto on the education system. Educational Research in Universal Sciences, 1(5), 24-32.

9) Akhrorjon, A. (2022). Reasons, problems and consequences for the accession of the Uzbek ecanomy to the WTO. In International scientific conference" Topical issues of the economy in modern.

10) Akhmadjonov, O., Abdullaev, A., Karimova, S., & Solijonova, F. (2022). Jahon savdo tashkiloti boshqaruv tizimi. Scientific progress, 3(2), 343-347.

11) Akhmadjonov, O., Abdullaev, A., Anvarov, J., & Ismoilov, S. (2022). Islom moliyasi. Scientific progress, 3(2), 45-47.

12) Akhmadjonov, O., Abdullaev, A., Yusupuv, S., & Anvarov, J. (2021). Islom bankchiligidagi xavf. Scientific progress, 2(8), 639-642.

13) Axadjon o’g’li, A. A., & Sabirovna, G. G. (2025). JSTGA A’ZO BO ‘LISHNING IQTISODIY O’SISHGA TA’SIRI. ZAMIN ILMIY TADQIQOTLAR JURNALI, 1(5), 101-108.

14) Abdullaev, A. (2021). RAQAMLI IQTISODIYOT-KADRLAR TAYYORLASHNING DOLZARB MASALALARI. Ushbu maqolada raqamli iqtisodiyotning o ‘ziga xos xususiyatlari, uning.

15) Mamadjonov, M., Abdullayev, A., Abdurahmonov, I., & Mamadaliyev, A. (2021). Challenges of management in the digital economy. Scientific progress, 2(6), 1533-1537.

16) AA, M. F. M. (2021). RAQAMLI IQTISODIYOT TUSHUNCHASI, AFZALLIKLARI VA AMALIY AHAMIYATI. ÂXEOPOT-KOMMYHHKAflflX TEXHOmrnmÂPH BÂ TEÏÏEKOMMYHHKÂ^ mÂPHHHr 3ÂMOHÂBHH MYÂMMOÏÏÂPH BÂ EHHMÏÏÂPH OHÏÏÂHH PECnYEmKÂ HÏÏMHH-TEXHHKÂHMYMÂHMHMHrMÂrbPY3ÂÏÏÂP TmflÀMH, 2(6), 794.

17) Akhmadjonov, O., Abdullayev, A., Abdupattayev, A., & Sultonov, M. (2021). Islamic banking management, assets and libilities. Scientific progress, 2(6), 1525-1532.

18) Axrorjon, A., & Maxliyoxon, O. (2024). TA’LIM SIFATI OSHISHIDA JSTNING O ‘RNI. YANGI O ‘ZBEKISTONDA IJTIMOIY-INNOVATSION TADQIQOTLAR, 2(1), 113-118.

19) Mulaydinov, F. (2024). Application, place and future of digital technologies in the educational system. Nordik ilmiy-amaliy elektron jurnali.

20) Jumanova, S. (2024). Analysis of PISA test results in Uzbekistan and prospects of preparing primary education students for PISA test. Nordik ilmiy-amaliy elektron jurnali.

21) Akhrorjon, A., & Maxliyoxon, O. (2024). IMPACT, RESULTS AND CONSEQUENCES OF WTO ACCESSION ON THE EDUCATION SYSTEM. International Multidisciplinary Journal of Universal Scientific Prospectives, 2(1), 6-15.

22) Ikromjonovna, J. S., & Axadjon o‘g‘li, A. A. (2023). O ‘ZBEKISTONDA PISA TESTI NATIJALARI VA BOSHLANG ‘ICH TA’LIM O ‘QUVCHILARINI BU TESTGA TAYYORLASH ISTIQBOLLARI. QO ‘QON UNIVERSITETI XABARNOMASI, 9, 159-162.

23) Abdullaev, A., & Odilova, M. (2024). The Role of WTO in İmproving the Quality of Education. Yosh Tadqiqotchi Jurnali, 3(1), 140-148.