{"id":4475,"date":"2022-08-02T09:00:01","date_gmt":"2022-08-02T05:00:01","guid":{"rendered":"https:\/\/finance-group.az\/?p=4475"},"modified":"2022-08-02T04:43:42","modified_gmt":"2022-08-02T00:43:42","slug":"muhasibatin-yaranma-tarixi","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/muhasibatin-yaranma-tarixi\/","title":{"rendered":"(Az\u0259rbaycanca) M\u00fchasibat\u0131n yaranma tarixi"},"content":{"rendered":"

Sorry, this entry is only available in Az\u0259rbaycanca<\/a> and \u0420\u0443\u0441\u0441\u043a\u0438\u0439<\/a>. For the sake of viewer convenience, the content is shown below in this site default language. You may click one of the links to switch the site language to another available language.<\/p>

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\"\"Biznes \u00fc\u00e7\u00fcn m\u00fchasibat u\u00e7otu m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb edir, onsuz he\u00e7 bir \u015firk\u0259t v\u0259 f\u0259rdi sahibkar f\u0259aliyy\u0259t apara bilm\u0259z. U\u00e7otun yaranma tarixi q\u0259dim zamanlara q\u0259d\u0259r gedir.<\/h1>\n

M\u00fchasibat insan sivilizasiyas\u0131n\u0131n yaranmas\u0131 il\u0259 eyni vaxtda ortaya \u00e7\u0131x\u0131b. Onun meydana g\u0259lm\u0259si b\u0259\u015f\u0259riyy\u0259tin inki\u015faf tarixi \u00fc\u00e7\u00fcn b\u00f6y\u00fck \u0259h\u0259miyy\u0259t da\u015f\u0131y\u0131rd\u0131. M\u00fchasibat insan\u0131n ehtiyaclar\u0131ndan yaranaraq, yaz\u0131 v\u0259 riyaziyyat\u0131n formala\u015fmas\u0131na t\u0259sir etmi\u015fdir.<\/h2>\n

\u0130lk inventarla\u015fd\u0131rma Misird\u0259 ortaya \u00e7\u0131x\u0131r v\u0259 iki ild\u0259 bir d\u0259f\u0259 b\u00fct\u00fcn da\u015f\u0131nar v\u0259 da\u015f\u0131nmaz \u0259mlak\u0131n inventarla\u015fd\u0131r\u0131lmas\u0131 sonradan cari inventarla\u015fd\u0131rma il\u0259 \u0259v\u0259z edilir. Misirlil\u0259r t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259ti faktlar\u0131n\u0131n ilk qeydl\u0259rini papirusda edirdil\u0259r. M\u00fchasibat u\u00e7otunun apar\u0131ld\u0131\u011f\u0131 l\u00fcl\u0259 hal\u0131nda b\u00fck\u00fclm\u00fc\u015f ka\u011f\u0131zlar 4-5 metr uzunlu\u011funda papirus idi.<\/p>\n

T\u0259s\u0259rr\u00fcfat faktlar\u0131n\u0131n xronoloji qeydiyyat\u0131 apar\u0131laraq, b\u00fct\u00fcn \u0259m\u0259liyyatlar v\u0259 s\u00f6vd\u0259l\u0259\u015fm\u0259l\u0259rin xronoloji qaydada, m\u00fcnt\u0259z\u0259m sur\u0259td\u0259 qeydiyyat\u0131 apar\u0131l\u0131rd\u0131. Hesabla\u015fma \u00f6d\u0259ni\u015fl\u0259ri, onlar\u0131n dig\u0259r kassalara k\u00f6\u00e7\u00fcr\u00fclm\u0259si, d\u00f6vri hesabat \u0259lav\u0259 edildi.<\/p>\n

U\u00e7otun inki\u015faf m\u0259rh\u0259l\u0259l\u0259rind\u0259n biri q\u0259dim Roma il\u0259 ba\u011fl\u0131d\u0131r. Q\u0259dim Romada m\u00fcharib\u0259 d\u00f6vr\u00fcnd\u0259 v\u0259t\u0259nda\u015flar g\u0259lirl\u0259rin\u0259 g\u00f6r\u0259 vergiy\u0259 c\u0259lb olunurdular, bu da onlar\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rinin ciddi u\u00e7otunun apar\u0131lmas\u0131n\u0131 t\u0259l\u0259b edirdi.<\/p>\n

Orta \u0259srl\u0259rd\u0259 m\u00fchasibat u\u00e7otunun iki \u0259sas paradiqmas\u0131 formala\u015fm\u0131\u015fd\u0131r: kameral v\u0259 sad\u0259 m\u00fchasibat.<\/h3>\n

Kameral formada u\u00e7otun \u0259sas obyekti kassa v\u0259 g\u00f6zl\u0259nil\u0259n daxilolmalar, h\u0259m\u00e7inin ondan \u00f6d\u0259ni\u015fl\u0259r idi. Sad\u0259 m\u00fchasibat kassan\u0131n da daxil oldu\u011fu \u0259mlak\u0131n u\u00e7otunu apar\u0131rd\u0131, g\u0259lir v\u0259 x\u0259rcl\u0259r is\u0259 onun m\u00fc\u0259yy\u0259n hiss\u0259si olurdu.<\/p>\n

1494-c\u00fc ild\u0259 dahi italyan riyaziyyat\u00e7\u0131s\u0131, Peruji, Milan, Florensiya universitetl\u0259rinin professoru Luka Pa\u00e7oli (1445-1517) “Hesablar v\u0259 qeydl\u0259r haqq\u0131nda traktat” \u0259s\u0259rinin t\u0259qdimat\u0131n\u0131n u\u00e7ot f\u0259aliyy\u0259tinin t\u0259tbiqind\u0259 b\u00f6y\u00fck rolu olur.<\/p>\n

XVIII \u0259srin ortalar\u0131nda \u0130ngilt\u0259r\u0259d\u0259 s\u0259naye u\u00e7otunda ikili m\u00fchasibat t\u0259tbiq etm\u0259y\u0259 ba\u015flay\u0131rlar, istehsal x\u0259rcl\u0259rinin u\u00e7otu sistemi inki\u015faf edir.<\/p>\n

XIII \u0259srd\u0259n XIX \u0259srin ortalar\u0131na q\u0259d\u0259r, ikili m\u00fchasibat sistemi iqtisadiyyat\u0131n b\u00fct\u00fcn sah\u0259l\u0259rind\u0259 t\u0259tbiq edilm\u0259y\u0259 ba\u015flay\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"

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