Accounting system and double entry in Uzbekistan

describes :
3. Accounting system and double entry. 1. The concept of accounting.
2. Accounting accounts and its structure: debit and credit, turnover (turnover), the concept of balances.
3. Synthetic and analytical accounts, their structure and interdependence.
4. The concept of analytical and synt...

describes :
3. Accounting system and double entry. 1. The concept of accounting.
2. Accounting accounts and its structure: debit and credit, turnover (turnover), the concept of balances.
3. Synthetic and analytical accounts, their structure and interdependence.
4. The concept of analytical and synthetic accounting.
5. Accounting system and its importance.
6. Chart of accounts (NAS-21) and its structure.
7. The relationship between balance and accounts.
8. Classification of accounts by economic content, composition and purpose.
9. Permanent and temporary accounts, regulatory and off-balance accounts.
10. Active and passive accounts, contractive, contra-passive accounts.
11. Chronological and systematic records.
12. Double entry and its meaning.
13. Summarizing current accounting data.
14. Generalization of current accounting data.
15. Creation of turnover sheets (revolving accounts). 4 4 12