IMPROVING ACCOUNTING AND REPORTING OF FINANCIAL ASSETS IN BUDGET ORGANIZATIONS IN THE CONNECTION OF INNOVATIVE AND DIGITAL ECONOMY

Authors

  • Shaymatova Nargiza Ashurovna Teacher of Termez State University . Uzbekistan

Keywords:

budget organization, financial asset, financing, cash, account, report.

Abstract

This article scientifically examines the basics of financial asset accounting and preparation of financial reporting  in budget organizations. Methodological problems related to the accounting of financial assets and financial reporting data are presented. Scientific proposals and practical recommendations for improving the accounting and reporting of financial assets have been developed.

References

Budget code of the Republic of Uzbekistan. Law of the Republic of Uzbekistan. Orq-Number 360. 26.12.2013. Collection of legislation of the Republic of Uzbekistan, 2013 Number 52-i-San.//www.lex.uz

Order of the minister of Finance of the Republic of Uzbekistan “on approval of the Charter on the cost estimate of budgetary organizations and budgetary funds recipients and the procedure for drawing up, approving and registering staff schedules”(registered by the Ministry of Justice of the Republic of Uzbekistan on 15 December 2014, the registration number 2634).//www.lex.uz

Decree of the Ministry of Finance of the Republic of Uzbekistan “on accounting in budgetary organizations” № 2169. 21.12.2016 year. //www.lex.uz

Order of the minister of Finance of the Republic of Uzbekistan on “rules for the compilation, approval and submission of financial reports of organizations provided with funding from the state budget of the Republic of Uzbekistan”. Own.Registered by R AV on February 15, 2018 with № 2971.//www. lex.uz

Ostonoqulov A.A. Scientific electronic journal "International Finance and accounting" № 6, December, 2018” formation and accounting of extra-budgetary funds of budgetary organizations".

Internet sites:

www.mf.uz (official website of the Ministry of Finance of the Republic of Uzbekistan)

www.lex.uz (base of national legislation of the Republic of Uzbekistan)

www.tfi.uz (website of Tashkent Financial institute)

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Published

2022-03-30

How to Cite

Shaymatova Nargiza Ashurovna. (2022). IMPROVING ACCOUNTING AND REPORTING OF FINANCIAL ASSETS IN BUDGET ORGANIZATIONS IN THE CONNECTION OF INNOVATIVE AND DIGITAL ECONOMY. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, 11, 68–72. Retrieved from https://gejournal.net/index.php/IJSSIR/article/view/516

Issue

Vol. 11 (2022): SPECIAL ISSUE., 27 th March., 2022., France ., Joint Conference IJSSIR

Section

Articles

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