WAYS TO IMPROVE ACCOUNTING OF INCOME AND COSTS IN OFF-BUDGET ACTIVITIES IN HIGHER EDUCATION INSTITUTIONS
DOI:
https://doi.org/10.5281/zenodo.10389480Keywords:
budgetary organization, state higher education institution, extra-budgetary funds, income and expenditure estimates, areas of activity, extra-budgetary income.Abstract
In this article, issues related to non-budgetary revenues of state higher education institutions and theoretical and practical issues of their accounting are studied. Recommendations and suggestions on opening analytical accounts have been developed in order to systematically organize work on improving the accounting of income and expenses for extra-budgetary activities in higher education institutions.
References
Based on the information of the Ministry of Higher Education, Science and Innovation of the Republic of Uzbekistan.
Code (2013) Budget Code of the Republic of Uzbekistan.
Order (2010) On approval of the guidelines on accounting in budget organizations, Order No. 105 of the Ministry of Finance of the Republic of Uzbekistan, December 17, 2010
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