Илғор иқтисодиёт ва педагогик технологиялар Ҷилди 2 № 5 (2025) · Саҳифаҳои 242-245
FORMS OF ACCOUNTING, THEIR ESSENCE AND STAGES OF HISTORICAL DEVELOPMENT
Akhmedjanov, Abdufato, Ахмеджанов, Абдуфато, Axmedjanov, Abdufato
Аннотатсия
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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