International Finance and Accounting


This article describes the procedure for organizing and conducting the inventory in budget organizations. features of inventories should be record on documents. controversial aspects of inventory materials described for accounting purposes. Issued practical recommendations are provided for further improvements on accounting of inventory and material account.


1. O‘zbekiston Respublikasi Prezidentining “O‘zbekiston Respublikasini yanada rivojlantirish bo‘yicha Harakatlar strategiyasi to‘g‘risida”gi Farmoni (2017 yil 7 fevraldagi PF-4947-son); 2. O‘zbekiston Respublikasining “Buxgalteriya hisobi to‘g‘risida”gi Qonuni, 17-modda (2016 yil 13 aprel, O‘RQ-404-son); 3. 19-son “Inventarlashni tashkil etish va o‘tkazish” nomli Buxgalteriya hisobining milliy standarti (O‘z.R. Adliya vazirligi 1999 yil 2 noyabr 833-son bilan ro‘yxatga olingan); 4. Byudjet tashkilotlarida buxgalteriya hisobi to‘g‘risidagi yo‘riqnoma (2010 yil 22 dekabr 2169-son). 5. Mehmnov S.U. Byudjet tashkilotlarida buxgalteriya hisobi: nazariya va amaliyot. Monografiya. T: Iqtisod-moliya. 2016 y. 136 b.



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