Fundamentals of the formation of accounting policy and working accounts in non-state higher educational institutions

Saidova , Kamolat, Саидова , Камолат, Saidova , Kamolat

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

The article examines the foundations for forming the accounting policy and the working chart of accounts in private higher education institutions. It substantiates the role of accounting policy as the instrument that determines disclosure requirements and identifies the insufficiency of information on educational activity in current financial statements. A system of sector-specific notes covering educational services and contract obligations, the cost of services, asset movement, capital investments, the ageing of receivables, grants and segment financial results is proposed, together with a disclosure coefficient and a matrix of diagnostic risk indicators.

Maqola ma’lumotlari
MualliflarSaidova , Kamolat, Саидова , Камолат, Saidova , Kamolat
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-08-27
Jild4
Son8
Betlar184-188
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss8-pp184-188
Indeksga qo‘shilgan2026-09-06

DOI: 10.60078/2992-877x-2026-vol4-iss8-pp184-188 · Maqolaning asl sahifasi

Kalit so‘zlar

accounting policy, working chart of accounts, sector-specific notes, disclosure coefficient, risk indicator matrix, учётная политика, рабочий план счетов, отраслевые примечания, коэффициент раскрытия информации, матрица индикаторов риска, hisob siyosati, ishchi hisobvaraqlar rejasi, sohaviy izohlari, axborotni ochib berish koeffitsiyenti, risk indikatorlari matritsasi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASaidova , Kamolat, Саидова , Камолат, & Saidova , Kamolat (2026). FUNDAMENTALS OF THE FORMATION OF ACCOUNTING POLICY AND WORKING ACCOUNTS IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS. Иқтисодий тараққиёт ва таҳлил, 4(8), 184-188. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp184-188
GOST (OAK)Saidova , Kamolat, Саидова , Камолат, Saidova , Kamolat FUNDAMENTALS OF THE FORMATION OF ACCOUNTING POLICY AND WORKING ACCOUNTS IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 8. – P. 184-188. – DOI: 10.60078/2992-877x-2026-vol4-iss8-pp184-188.
MLASaidova , Kamolat, Саидова , Камолат, and Saidova , Kamolat. “FUNDAMENTALS OF THE FORMATION OF ACCOUNTING POLICY AND WORKING ACCOUNTS IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS.” Иқтисодий тараққиёт ва таҳлил, 4(8), 184-188, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp184-188
ChicagoSaidova , Kamolat, Саидова , Камолат, and Saidova , Kamolat. “FUNDAMENTALS OF THE FORMATION OF ACCOUNTING POLICY AND WORKING ACCOUNTS IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS.” Иқтисодий тараққиёт ва таҳлил, 4(8), 184-188 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp184-188
HarvardSaidova , Kamolat, Саидова , Камолат, and Saidova , Kamolat (2026) ‘FUNDAMENTALS OF THE FORMATION OF ACCOUNTING POLICY AND WORKING ACCOUNTS IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS’, Иқтисодий тараққиёт ва таҳлил, 4(8), 184-188. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp184-188
BibTeX
@article{saidovakamolat2026,
  title = {FUNDAMENTALS OF THE FORMATION OF ACCOUNTING POLICY AND WORKING ACCOUNTS IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS},
  author = {Saidova , Kamolat and Саидова , Камолат and Saidova , Kamolat},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {8},
  pages = {184-188},
  doi = {10.60078/2992-877x-2026-vol4-iss8-pp184-188},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp184-188}
}

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