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.
| Mualliflar | Suyunov, Jaloliddin, O‘ktamov , Nozimbek, Суюнов , Джалолиддин, Уктамов , Нозимбек, Suyunov , Jaloliddin, O‘ktamov , Nozimbek |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2026-01-30 |
| Jild | 4 |
| Son | 1 |
| Betlar | 213-222 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2026-vol4-iss1-pp213-222 |
DOI: 10.60078/2992-877x-2026-vol4-iss1-pp213-222 · Maqolaning asl sahifasi
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
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