ACCOUNTING FOR EXTRA-BUDGETARY FUNDS IN GENERAL SECONDARY EDUCATION

Authors

  • Narbekova G. D. Doctor of Philosophy (PhD)on Economical Sciences

Keywords:

Extra-budgetary funds, paid educational services, marketing, sales of products (works, services), accounting, reporting

Abstract

This article focuses on the formation and expenditure of extra-budgetary funds in general secondary education in order to use effectively the existing opportunities in secondary public education and improve the additional conditions in accordance with modern requirements. The need to organize and keep records of them is theoretically stated. Accounting information is used as a basis for the study of the sources of extra-budgetary funding and the current situation with their spending, management and control of funds in general secondary education. This, in turn, requires a study of the methodological framework for the allocation of extra-budgetary funds in secondary public education, as well as the identification of existing problems and the development of proposals for their solution.

References

The Decree of the President of the Republic of Uzbekistan PF-5538 "On additional measures to improve the management system of public education" 28 of September

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Mehmonov S.U. Accounting in budget organizations: theory and practice. Monograph. - T .: “Economics and Finance”, 2016; Ostonokulov A.A. Improving the methodology of accounting and reporting of extra-budgetary funds of budget organizations. i.f.d. dis. abstracts. –T .: 2021. - 72 p

Ostonokulov A.A. Monograph. Improving the methodology of accounting and reporting of extra-budgetary funds of budget organizations. ISBN 978-9943-7453-2-2 T .: VNESHEWESTPROM Publishing House, 2021, 208 p.

Bashkatov V. V., Pokusayev V. Yu. Osobennosti buhgalterskogo ucheta v budjetnyx uchrejdeniyax. Journal "Modern science: current problems and ways to solve them". Issue № 13 / 2014. 320 p .; Kondrakov N.P. i. drg. Accounting in budget organizations. -M .: Prospekt, 2006.

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Published

2025-06-12

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Section

Articles