INCOME OF CONTRACT FORMS IN HIGHER EDUCATIONAL INSTITUTIONS AND THE PRACTICE OF THEIR ACCOUNTING

Authors

  • Abdujalilova Dilnoz Abdusattorovna PhD Student, Tashkent Institute of Finance Tashkent, Uzbekistan

Keywords:

State budget funds, financial support, higher education, market relations, differentiated payment, contract funds, accounting, income formation, financial statements.

Abstract

This article primarily discusses the accounting of non-budgetary resources in higher education institutions. It focuses on the management of funds generated through contracts, including their formation, recognition as income, and the importance of calculating the financial result. To ensure financial stability and independence, institutions are encouraged to categorize contract-based receipts according to relevant areas and strive for efficiency. Additionally, the article provides practical recommendations for preparing conclusions and scientific proposals that align with the financial objectives outlined in the business plan of these institutions.

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Published

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Issue

Vol. 10 No. 6 (2023): EPRA International Journal of Economics, Business and Management Studies (EBMS)

Section

Articles