Published October 13, 2026 | Version v1
Dataset Open

KOMPETENSIYAVIY YONDASHUV ASOSIDA BUXGALTERIYA HISOBINI O'QITISHDA RAQAMLI SIMULYATSIYADAN FOYDALANISH METODIKASI

Description

Maqolada kompetensiyaviy yondashuv asosida buxgalteriya hisobini o‘qitishda raqamli simulyatsiyadan foydalanish metodikasi tadqiq etilgan. Ilmiy adabiyotlar tahlili asosida kompetensiyalar, simulyatsiya bosqichlari va baholash mezonlarini yagona metodik tizimga birlashtirish zarurati asoslangan. Muallif tomonidan buxgalteriya ta’limida shakllantiriladigan kompetensiyalar tasnifi, besh bosqichli metodik model, virtual korxona misolidagi amaliy topshiriq (shu jumladan xatoni aniqlash topshirig‘i) hamda 100 ballik baholash mezonlari taklif etilgan. O‘zbekistonda moliyaviy hisobotning xalqaro standartlariga (MHXS) o‘tish sharoitida mazkur metodikaning dolzarbligi yoritilgan.

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References

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  • IFAC. International Education Standard 3: Initial Professional Development – Professional Skills (Revised). – New York: IAESB. – https://education.ifac.org/part/ies-3
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