Narbekova Gulruh Davronbayevna
Independent researcher of the Tashkent Financial Institute, gulrukhnarbekova@gmail.com
ORCID: 0000-0002-7078-2226
Abstract. It is known that budget organizations have the right to receive additional income in addition to budget funding. The full transfer of these additional funds to the extra-budgetary accounts of budget organizations and the increase of the interests of the employees of budget organizations in the use of these funds, encourages the wide use of property attached to budget organizations and other opportunities of budget organizations, encourages economic growth and expands opportunities for further development of entrepreneurship. In this article, the formation and movement of extra-budgetary funds in the treasury and institutions of the public education system, keeping separate accounts for each of them, strict control over the spending of funds, and the need to reflect them separately in reports are theoretically discussed. studied. Organization and maintenance of accounting in institutions of the public education system, institutions included in the centralized accounting belonging to the public education system, and the specific aspects of reporting in public education institutions with an accounting state are different from each other. difference is considered. A scientific proposal and practical recommendations have been developed in connection with the improvement of the organization of the accounting of extra-budgetary funds in the institutions of the public education system.
Key words. information, institutions of the public education system, non-budgetary fund, income, real expenses, cash expenses, funds