Improving information on asset accounting, financing sources, and financial reporting in non-state higher educational institutions

Saidova , Kamolat, Саидова , Камолат, Saidova , Kamolat

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article examines the improvement of accounting for assets and funding sources and of financial reporting information in private higher education institutions. It substantiates that the disconnection of accounting objects generates information gaps in the financial statements. A model working chart of accounts and an analytical coding model are proposed, linking income, receivables, advances received, expenses, assets and funding sources through the system “synthetic account - type of service - division - mode of study - source of financing - contract or project identifier”

Maqola ma’lumotlari
MualliflarSaidova , Kamolat, Саидова , Камолат, Saidova , Kamolat
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-10-08
Jild3
Son5
Betlar263-267
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss5-pp263-267
Indeksga qo‘shilgan2026-10-09

DOI: 10.60078/3060-4842-2026-vol3-iss5-pp263-267 · Maqolaning asl sahifasi

Kalit so‘zlar

analytical coding model, working chart of accounts, six-level code, source of financing, contract identifier, traceability, information gap, reporting integration, модель аналитического кодирования, рабочий план счетов, шестиуровневый код, источник финансирования, идентификатор договора, прослеживаемость, информационный разрыв, интеграция отчётности, analitik kodlash modeli, ishchi hisobvaraqlar rejasi, olti bosqichli kod, moliyalashtirish manbai, shartnoma identifikatori, izlanuvchanlik, axborot uzilishi, hisobot integratsiyasi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASaidova , Kamolat, Саидова , Камолат, & Saidova , Kamolat (2026). IMPROVING INFORMATION ON ASSET ACCOUNTING, FINANCING SOURCES, AND FINANCIAL REPORTING IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 263-267. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp263-267
GOST (OAK)Saidova , Kamolat, Саидова , Камолат, Saidova , Kamolat IMPROVING INFORMATION ON ASSET ACCOUNTING, FINANCING SOURCES, AND FINANCIAL REPORTING IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 263-267. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp263-267.
MLASaidova , Kamolat, Саидова , Камолат, and Saidova , Kamolat. “IMPROVING INFORMATION ON ASSET ACCOUNTING, FINANCING SOURCES, AND FINANCIAL REPORTING IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 263-267, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp263-267
ChicagoSaidova , Kamolat, Саидова , Камолат, and Saidova , Kamolat. “IMPROVING INFORMATION ON ASSET ACCOUNTING, FINANCING SOURCES, AND FINANCIAL REPORTING IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 263-267 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp263-267
HarvardSaidova , Kamolat, Саидова , Камолат, and Saidova , Kamolat (2026) ‘IMPROVING INFORMATION ON ASSET ACCOUNTING, FINANCING SOURCES, AND FINANCIAL REPORTING IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 263-267. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp263-267
BibTeX
@article{saidovakamolat2026,
  title = {IMPROVING INFORMATION ON ASSET ACCOUNTING, FINANCING SOURCES, AND FINANCIAL REPORTING IN NON-STATE HIGHER EDUCATIONAL INSTITUTIONS},
  author = {Saidova , Kamolat and Саидова , Камолат and Saidova , Kamolat},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {5},
  pages = {263-267},
  doi = {10.60078/3060-4842-2026-vol3-iss5-pp263-267},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp263-267}
}

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