Ramazonov Akmal Samadovich,
Associate Professor, Department of “Budget Accounting and Treasury”, Tashkent Institute of Finance, Tashkent, Uzbekistan. Email: akmal121981@gmail.com
ORCID 0000-0002-5478-5953
Abstract: Keeping records and control of extrabudgetary funds correctly and according to plan is important in conditions when the possibility of granting financial independence to budgetary organizations is being considered and reforms are being carried out to attract more extrabudgetary funds. The increase in the share of extra-budgetary funds in the use of non-financial assets in recent years has been shown by the results of the analysis of the financial statements of the organization (education and medicine). The correct organization of accounting for extra-budgetary funds affects the financial condition of the organization and labor productivity, increasing the efficiency of using these funds in the future. The article presents scientific views on non-financial assets and their essence, the need for non-financial assets for the organization’s activities, reforms in the practice of accounting and control of extra-budgetary funds in budget organizations, including fixed assets, inventories, as well as problems arising in accounting and control of non-financial assets for budget organizations, their elimination, as well as issues of improving accounting work, suggestions and recommendations are formulated. Due to the fact that the theoretical problems of the organization of accounting of non-financial assets and topical issues of improving accounting are constantly being studied as an object of research, and in this regard, the normative legal acts formulated in the republic, including budget accounting standards, the views of leading scientists of developed foreign countries and the republic on the organization of accounting and control of non-financial assets are being studied, based on from the current situation in the country, the goal is to find a positive solution. Scientific proposals and practical recommendations have been developed on the organization of accounting for the timing of their commissioning when calculating depreciation on fixed assets and, in this regard, tasks implemented systematically. In the current conditions of digitalization of the economy, strengthening accounting and control over the use of intangible assets in budget organizations, where the possibilities of financing from extra-budgetary funds are increasing and financial independence is provided, in terms of digitalization of the organization of their accounting, budget organizations need to pay attention to achieving full use of the capabilities of the UzASBO software package and its further improvement, establishing integration with other software products.
Key words: fixed assets, budget accounting, non-financial assets, control, inventory.