Davlat sektorida buxgalteriya hisobining kassa metodini qo`llashning nazariy-amaliy jihatlari
Keywords:
cash method, public sector, Budget, Accounting, Financial Report, International Standards.Abstract
This article discussed the importance of the process of using the cash
method of accounting in the public sector of the Republic of Uzbekistan, substantiating the
theoretical and practical aspects of its priorities and shortcomings, and further improving
the budget and accounting in our country through the achievements of the cash method
based on international experience and standards.
References
O'zbekiston Respublikasi Budjet Kodeksi.161-modda.
O„zbekiston Respublikasi Vazirlar Mahkamasining " O„zbekiston Respublikasi Moliya
vazirligining g'aznachligi to'g'risida nizomni tasdiqlash haqida"qarori, 20.03.2007 yildagi
-son.
Davlat sektori uchun moliyaviy hisobotning xalqaro standartlari (IPSAS -Cash Basis
.11-b.
S.Mehmonov, I.Qo`ziyev, A.Ostonaqulov, A.Kuliboyev, A.Suvanqulov. ”Byudjet
hisobining xalqaro standartlari”. Darslik;-T.:”Niholprint”.2023.14-b
James CH.,Thomas B.”Cash Accounting Definition, Example & Limitations” 2020
Ковалев В.В., Вит. В. Ковалев. Корпоративные финансы и учет: понятие,
алгоритмы, показатели: учеб. пособие [Электронный ресурс]. – М.: проспект,
КНОРУС, 2010.
Malikov T. Moliya. Darslik. –T.: “Iqtisod-moliya”, 2023.
Karimova Z.X, Djamalov X.N, Islamkulov A.X. “Byudjet tizimi”. O‟quv qo‟llanma. T.:
“VORIS NASHRIYOT”. 2012 y
www.lex.uz (O„zbekiston Respublikasi Qonun hujjatlari ma‟lumotlari milliy bazasi).




