This scientific article examines the theoretical and practical aspects of cost accounting in higher educationinstitutions, including the proper classification of expenditures, their reflection in financial statements, and ways to improvethe efficiency of their accounting. In addition, the article analyzes the importance of improving the accounting system, ensuringtransparency, and strengthening financial control in the process of using budgetary and extra-budgetary funds in highereducation institutions. The results of the study serve as a basis for drawing conclusions on expanding the financial independenceof higher education institutions and improving cost accounting.
| Mualliflar | Khonimqulov, Islom |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| Nashr sanasi | 2026-07-01 |
| Jild | 2 |
| Son | 7 |
| Betlar | 21-25 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.21288215 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.21288215 · Maqolaning asl sahifasi
budgetary funds, extra-budgetary funds, economic classification, financial control, financial statements, higher education institutions, cost accounting.
| APA | Khonimqulov, Islom (2026). IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS. Innovation science and technologiy, 2(7), 21-25. https://doi.org/10.5281/zenodo.21288215 |
|---|---|
| GOST (OAK) | Khonimqulov, Islom IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS // Innovation science and technologiy. – 2026. – T. 2, № 7. – P. 21-25. – DOI: 10.5281/zenodo.21288215. |
| MLA | Khonimqulov, Islom. “IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS.” Innovation science and technologiy, 2(7), 21-25, 2026. https://doi.org/10.5281/zenodo.21288215 |
| Chicago | Khonimqulov, Islom. “IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS.” Innovation science and technologiy, 2(7), 21-25 (2026). https://doi.org/10.5281/zenodo.21288215 |
| Harvard | Khonimqulov, Islom (2026) ‘IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS’, Innovation science and technologiy, 2(7), 21-25. https://doi.org/10.5281/zenodo.21288215 |
| BibTeX | @article{khonimqulovislom2026,
title = {IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS},
author = {Khonimqulov, Islom},
journal = {Innovation science and technologiy},
year = {2026},
volume = {2},
number = {7},
pages = {21-25},
doi = {10.5281/zenodo.21288215},
url = {https://doi.org/10.5281/zenodo.21288215}
} |
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