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Buxgalteriya hisobi – korxona yoki tashkilotda sodir boʻlayotgan barcha xoʻjalik operatsiyalari toʻgʻrisidagi maʼlumotlarni, yoppasiga, uzluksiz ravishda, xujjatalarga asoslangan holda, pulda baholab, ikkiyoqlama yozuv asosida hisob registrlarida qayd etib borish va jamlangan maʼlumotlarni qayta ishlab moliyaviy hisobotlar taqdim etish tizimini anglatadi.
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