Organization of financial assets and liabilities accounting in higher education institutions

Suyunov, Jaloliddin, O‘ktamov , Nozimbek, Суюнов , Джалолиддин, Уктамов , Нозимбек, Suyunov , Jaloliddin, O‘ktamov , Nozimbek

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article examines the issues of accounting for financial assets and financial liabilities in higher education institutions. Based on the requirements of the Budget Accounting Standard No-2 of the Republic of Uzbekistan, the current procedures for accounting tuition fee revenues, settlements with students, receivables and payables, as well as financial obligations are analyzed. The study identifies practical problems faced by higher education institutions, including financial losses related to bank commission fees and inconsistencies in data between the billing and UzASBO systems. In order to address these issues, proposals have been developed to improve the mechanism for covering bank commissions, establish a unified payment platform, integrate information systems, and strengthen internal control and audit mechanisms.

Maqola ma’lumotlari
MualliflarSuyunov, Jaloliddin, O‘ktamov , Nozimbek, Суюнов , Джалолиддин, Уктамов , Нозимбек, Suyunov , Jaloliddin, O‘ktamov , Nozimbek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-01-30
Jild4
Son1
Betlar213-222
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss1-pp213-222
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss1-pp213-222 · Maqolaning asl sahifasi

Kalit so‘zlar

financial assets, financial liabilities, tuition fees, receivables, payables, budget accounting, UzASBO, billing system, higher education, финансовые активы, финансовые обязательства, оплата за обучение на контрактной основе, дебиторская задолженность, кредиторская задолженность, бюджетный учёт, UzASBO, биллинговая система, высшее образование, moliyaviy aktivlar, moliyaviy majburiyatlar, to‘lov-kontrakt, debitorlik qarzdorligi, kreditorlik qarzdorligi, budjet hisobi, UzASBO, billing tizimi, oliy ta’lim

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASuyunov, Jaloliddin, O‘ktamov , Nozimbek, Суюнов , Джалолиддин, Уктамов , Нозимбек, Suyunov , Jaloliddin, & O‘ktamov , Nozimbek (2026). ORGANIZATION OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS. Иқтисодий тараққиёт ва таҳлил, 4(1), 213-222. https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp213-222
GOST (OAK)Suyunov, Jaloliddin va b. ORGANIZATION OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 1. – P. 213-222. – DOI: 10.60078/2992-877x-2026-vol4-iss1-pp213-222.
MLASuyunov, Jaloliddin, O‘ktamov , Nozimbek, Суюнов , Джалолиддин, Уктамов , Нозимбек, Suyunov , Jaloliddin, and O‘ktamov , Nozimbek. “ORGANIZATION OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS.” Иқтисодий тараққиёт ва таҳлил, 4(1), 213-222, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp213-222
ChicagoSuyunov, Jaloliddin, O‘ktamov , Nozimbek, Суюнов , Джалолиддин, Уктамов , Нозимбек, Suyunov , Jaloliddin, and O‘ktamov , Nozimbek. “ORGANIZATION OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS.” Иқтисодий тараққиёт ва таҳлил, 4(1), 213-222 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp213-222
HarvardSuyunov, Jaloliddin, O‘ktamov , Nozimbek, Суюнов , Джалолиддин, Уктамов , Нозимбек, Suyunov , Jaloliddin, and O‘ktamov , Nozimbek (2026) ‘ORGANIZATION OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS’, Иқтисодий тараққиёт ва таҳлил, 4(1), 213-222. https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp213-222
BibTeX
@article{suyunovjaloliddin2026,
  title = {ORGANIZATION OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS},
  author = {Suyunov, Jaloliddin and O‘ktamov , Nozimbek and Суюнов , Джалолиддин and Уктамов , Нозимбек and Suyunov , Jaloliddin and O‘ktamov , Nozimbek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {1},
  pages = {213-222},
  doi = {10.60078/2992-877x-2026-vol4-iss1-pp213-222},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp213-222}
}

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