Илғор иқтисодиёт ва педагогик технологиялар Volume 2 Issue 5 (2025) · pp. 242-245

FORMS OF ACCOUNTING, THEIR ESSENCE AND STAGES OF HISTORICAL DEVELOPMENT

Akhmedjanov, Abdufato, Ахмеджанов, Абдуфато, Axmedjanov, Abdufato

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Abstract

This article analyzes the forms of accounting, their essence, and historical development stages. Forms of accounting refer to specific methods and procedures of maintaining accounting records. Historically, accounting evolved from simple log forms to journal-order, memorial-order, and fully automated systems. The article discusses the characteristics, advantages, and drawbacks of each form and emphasizes the influence of modern information technologies.

accounting formsjournal-ordermemorial-orderautomationhistorical developmentinformation technologiesформы бухгалтерского учетажурнально-ордерныймемориально-ордерныйавтоматизация

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APA 7 
Akhmedjanov, Abdufato, Ахмеджанов, Абдуфато & Axmedjanov, Abdufato (2025). FORMS OF ACCOUNTING, THEIR ESSENCE AND STAGES OF HISTORICAL DEVELOPMENT. Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 242-245.
GOST R 7.0.5 
Akhmedjanov, Abdufato, Ахмеджанов, Абдуфато, Axmedjanov, Abdufato FORMS OF ACCOUNTING, THEIR ESSENCE AND STAGES OF HISTORICAL DEVELOPMENT // Илғор иқтисодиёт ва педагогик технологиялар. 2025. Т. 2. № 5. С. 242-245.
BibTeX 
@article{abdufato2025,
  author  = {Akhmedjanov, Abdufato and Ахмеджанов, Абдуфато and Axmedjanov, Abdufato},
  title   = {FORMS OF ACCOUNTING, THEIR ESSENCE AND STAGES OF HISTORICAL DEVELOPMENT},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2025},
  volume  = {2},
  number  = {5},
  pages   = {242-245}
}
RIS 
TY  - JOUR
AU  - Akhmedjanov, Abdufato
AU  - Ахмеджанов, Абдуфато
AU  - Axmedjanov, Abdufato
TI  - FORMS OF ACCOUNTING, THEIR ESSENCE AND STAGES OF HISTORICAL DEVELOPMENT
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2025
VL  - 2
IS  - 5
SP  - 242
EP  - 245
ER  -