Fundamental Accounting Principles and its companion materials are intended to be a complete learning system for use in the first year-long accounting course at the college and university level. The students in this course have varied backgrounds and educational goals. In fact, this course provides many students with their first educational exposure to such business topics as alternative forms of business organization, typical business practices, financial statements, financial analysis, and legal instruments such as notes, bonds, and stocks, Objectives of this course generally include: (1) developing a general understanding of financial reports and analyses that students will be able to use in their personal affairs regardless of their fields of specialization, (2) introducing students to managerial decision processes and the use of accounting information by the managers of a business, (3) providing a strong foundation for subsequent courses in business and finance, and (4) initiating the coursework leading to a career in accounting. Fundamental Accounting Principles serves all of these objectives. - Buxgalteriya hisobining asosiy printsiplari va unga qo'shimcha materiallar kollej va universitet darajasida birinchi yil davom etadigan buxgalteriya kursida foydalanish uchun to'liq o'quv tizimi bo'lishi uchun mo'ljallangan. Ushbu kursdagi talabalar turli xil ta'lim va ta'lim maqsadlariga ega. Darhaqiqat, ushbu kurs ko'plab talabalarga biznesni tashkil etishning muqobil shakllari, odatiy biznes amaliyotlari, moliyaviy hisobotlar, moliyaviy tahlillar va notalar, obligatsiyalar va aktsiyalar kabi huquqiy vositalar kabi biznes mavzulari bilan birinchi ta'lim olish imkonini beradi, ushbu kursning maqsadlari. odatda quyidagilarni o'z ichiga oladi: (1) talabalar ixtisoslik sohalaridan qat'i nazar, o'z shaxsiy ishlarida foydalana oladigan moliyaviy hisobotlar va tahlillar haqida umumiy tushunchani shakllantirish, (2) talabalarni boshqaruv qarorlarini qabul qilish jarayonlari va buxgalteriya hisobi ma'lumotlaridan foydalanish bilan tanishtirish. biznes menejerlari, (3) biznes va moliya bo'yicha keyingi kurslar uchun mustahkam poydevor yaratish va (4) buxgalteriya hisobi bo'yicha martaba olib boradigan kurs ishini boshlash. Buxgalteriya hisobining asosiy tamoyillari ushbu maqsadlarning barchasiga xizmat qiladi.