Innovation science and technologiy Том 2 № 7 (2026) · с. 21-25

IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS

Khonimqulov, Islom

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Аннотация

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.

budgetary funds, extra-budgetary funds, economic classification, financial control, financial statements, higher education institutions, cost accounting.

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APA 7 
Khonimqulov, Islom (2026). IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS. Innovation science and technologiy, 2(7), 21-25.
GOST R 7.0.5 
Khonimqulov, Islom IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS // Innovation science and technologiy. 2026. Т. 2. № 7. С. 21-25.
BibTeX 
@article{islom2026,
  author  = {Khonimqulov, Islom},
  title   = {IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS},
  journal = {Innovation science and technologiy},
  year    = {2026},
  volume  = {2},
  number  = {7},
  pages   = {21-25}
}
RIS 
TY  - JOUR
AU  - Khonimqulov, Islom
TI  - IMPROVING EXPENDITURE ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS
JO  - Innovation science and technologiy
PY  - 2026
VL  - 2
IS  - 7
SP  - 21
EP  - 25
ER  -