ISLOMIY BUXGALTERIYA HISOBI: UNING MOHIYATI VA ҲОЗИРГИ ВАҚТДАГИ ЎРНИ
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Islom buxgalteriya hisobi, islom moliya tizimi, islom bank ishi va moliyasi, cheklangan investitsiyalardagi o‘zgarishlar to‘g‘risidagi hisobot, zakot, xayriya, moliyaviy natija, buxgalteriya jarayoni, islom buxgalteriya tizimi##article.abstract##
Maqolada islom buxgalteriya hisobining mohiyati va uning bugungi moliya tarmog‘idagi ahamiyati yoritib berilgan. Xususan, an’anaviy buxgalteriya hisobining o‘zi nima degan savolga javob berish orqali Islom buxgalteriya hisobining mohiyatini chuqurroq o‘rganishga harakat qilingan. An’anaviy buxgalteriya hisobining vazifalari Islom buxgalteriya hisobi bilan taqqoslangan. Moliyaviy hisobot shakllari bo‘lgan balans va daromadlar to‘g‘risidagi hisobotga alohida e’tibor qaratiladi. Xususan, cheksiz hisob egalarining aktivlarini va ular bilan bog‘liq daromadlarni moliyaviy hisobotlarda aks ettirish qoidalari aniqlanadi. Islom buxgalteriya hisobining bir nechta ta’riflari birma-bir keltirilgan. Xulosa qilib aytganda, Islom va an’anaviy buxgalteriya hisobi vazifalardagi farqlar yoritilgan.
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