Abstract
Ushbu maqola buxgalteriya hisobi fanining nazariy asoslari va buxgalteriya hisobi fanini rivojlanishida raqamlashtirishni takomillashtirishning o’rni hamda ahamiyati va bunga sababchi omillarga bag’ishlanadi. Buxgalteriya hisobini yuritishda qo’llaniladigan tizimlar zanjiri rivojlanishi uchun hissa qo’shgan olimlar va ularning fikrlari, ta’riflari aks etgan.
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