BUXGALTERIYA HISOBIDA IJARAGA OLINGAN ASOSIY VOSITALARNING O’ZIGA XOS XUSUSIYATI TAHLILI

Authors

  • Shahnoza Tursunova Toshkent amaliy fanlar universiteti “Tarmoqlar iqtisodiyoti va buxgalteriyasi” kafedrasi o’qituvchi Author
  • Sevara Artikova Iqtisodiyot Fakulteti Iqtisodiyot yo’nalishi 4 kurs ECOWK22-02 guruh talabasi Author

Keywords:

Buxgalteriya hisobi, ijara, ijara shartnomasi, lizing, ijaradan ushlanadigan daromad solig’i.

Abstract

Yurtimizda iqtisodiy o’sish sharoitida ijara munosabatlari keng rivojlanmoqda. Chunki kichik korxonalar asosiy vositalarni sotib olishiga moliyaviy holati to’g’ri kelmaydi va boshqa korxonalar o’zlarining foydalanayotgan aktivlarini ijaraga berishdan manfaatdor. Ushbu maqolada ijara hisobini yuritilishi va uning o’ziga xos xususiyatlari, afzalliklari ochib berilgan.

References

Аkbаrоvа Z. Mеhnаt stаtistikаsi. О‘quv qо‘llаnmа. – T.: TDIU, 2014.;

Еkоnоmеtrikа: Uсhеbnik. /Роd rеd. I.I.Yеlisеyеvоy. – M.: Finаnsы i stаtistikа, 2003. – 51-53 s.:

Аbdukаrimоv B.А. vа bоshqаlаr. Kоrхоnа iqtisоdiyоti. Dаrslik. 2-nаshri. –T.: Fаn vа tехnоlоgiyа, 2013.

Published

2024-12-28

Issue

Vol. 5 No. 1 Special Issue (2025): Republican scientific and practical conference with the participation of foreign scientists on the topic "Forming the Uzbekistan economy on the basis of innovation and financing startup projects"

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

BUXGALTERIYA HISOBIDA IJARAGA OLINGAN ASOSIY VOSITALARNING O’ZIGA XOS XUSUSIYATI TAHLILI. (2024). Eurasian Journal of Academic Research, 5(1 Special Issue), 707-708. https://in-academy.uz/index.php/EJAR/article/view/6288