Bank hisobi va audit

O‘ZBEKISTON RESPUBLIKASI
OLIY VA O‘RTA MAXSUS TA’LIM VAZIRLIGI
TOSHKENT MOLIYA INSTITUTI


BANK ISHI FAKULTETI
“BANK HISOBI VA AUDIT” KAFEDRASI

“BANK ISHI” TA’LIM YO‘NALISHI BO‘YICHA

MALAKAVIY AMALIYOTI


HISOBOTI

Tayyorladi kurs guruh talabasi Amaliyot rahbari:

Kafedra tomonidan ro‘yxatga olingan tartib raqami № “ ” 2023-y. ( imzo)

Toshkent - 202_
3-kurs guruh talabasi ning
(ismi-sharifi)


Amaliyot joyi
(amaliyot obyektining to‘liq nomi va manzili)


Amaliyot o‘tash muddati yil « » dan yil « » gacha
Institutdan tayinlangan rahbar
(ismi-sharifi)


Kafedra mudiri prof. Z.Umarov
(imzo)

Talaba yil « » da amaliyot joyiga keldi.

Amaliyot o‘tash joyidan tayinlangan rahbar
(ismi-sharifi)
Bank (filiali) rahbari
(ismi-sharifi) (imzo)
(muhr o‘rni)
AMALIYOT O‘TASH QOIDALARI:

1. 
   Belgilangan muddatda amaliyot o‘tash joyiga borish;
   
2. 
   Amaliyot o‘tash joyidan tayinlangan rahbar bilan amaliyot o‘tash rejasini kelishish;
   
3. 
   Amaliyot o‘tash bo‘yicha institut tomonidan berilgan dastur asosida amaliyot o‘tash va amaliyot daftarini rasmiylashtirish;
   
4. 
   Amaliyot dasturi mavzularining har biri bo‘yicha yozilgan xulosalarning ishonchligi va asosliligini amaliyot o‘tagan tashkilot rahbarining imsozi va muhri orqali tasdiqlatish.
   

Amaliyot mavzulari va ularning amaliyot kunlari bo‘yicha taqsimlanishi

№	Amaliyotning namunaviy mavzulari	Kunlar soni
	Bank buxgalteriya bo‘limining tuzilishi va faoliyati, buxgalteriya xodimlarining vazifalari, bosh va yordamchi kitoblarning yuritilishi	5
	Banklarda mijozlarga hisob-kitob kassa xizmatining ko’rsatilishi va uning hisobga olinishi	10
	Kredit, lizing va faktoring operatsiyalari hisobi.	10
	Bankning ichki operatsiyalari hisobi. Banklarning buxgalteriya hisobotlari va ularni tuzish	10
Jami		35

Izoh: Haftaning shanba kunlari talaba olgan ko’nikmasi va amaliy ma’lumotlar asosida hisobot tayyorlashi maqsadga muvofiq.
Institutdan tayinlangan rahbar
(ismi-sharifi) (imzo)
Amaliyot o‘tash joyidan tayinlangan rahbar
(ismi-sharifi) (imzo)


1-mavzu. Bank buxgalteriya bo‘limining tuzilishi va faoliyati, buxgalteriya xodimlarining vazifalari, bosh va yordamchi kitoblarning yuritilishi

Amaliyotni o’tkazish uchun tanlangan tadqiqot obyekti to’g’risida umumiy ma’lumotlar (barcha rekvizitlari ko’rsatilgan holda), bankning tashkiliy tuzilishi, bank filiali hisob-operatsion bo‘limining tuzilishi bilan tanishadi.

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Talaba bankning hujjatlar aylanishi, ichki bank nazoratining tashkil etilishi, bank buxgalteriya bo‘limining xodimlari, shu jumladan, bosh buxgalter, uning yordamchisi, ichki nazorat xodimi va mas’ul ijrochilarning vazifalari hamda majburiyatlarini o‘rganadi.

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Shuningdek, banklarda hujjatlar bilan ishlash, hujjatlar yig‘majildini tayyorlash va ularning saqlanishini, arxiv ishi, banklarda bosh kitob va yordamchi kitoblarning yuritilishini o’rganadi.

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Ushbu mavzu bo’yicha ishlab chiqarish amaliyoti hisobotiga quyidagi hujjatlar ilova qilinadi:

1. 
   Buxgalteriya apparatining tuzilishi
   

2. Qoldiqlar qaydnomasi, shaxsiy hisobvaraqdan ko‘chirma.