Multidisciplinary Journal of Science and Technology

IMPROVING THE METHODOLOGY FOR ACCOUNTING ADDITIONAL FUNDS OUTSIDE THE BUDGET IN THE INSTITUTIONS OF THE PUBLIC EDUCATION SYSTEM.

Narbekova Gulrukh Davronboevna

Senior Lecturer of the "Bank Account and Audit" Department, PhD Tashkent State University of Economics

Abstract

In the economy, the financing of public budget organizations is mainly carried out from the state budget and off-budget funds. The targeted and specific expenditure of budget and off-budget funds in budget organizations is directly related to the effective organization of their accounting, the transparency of financial reporting indicators, and the organization of their control. For this reason, great attention is being paid in many countries around the world to organizing budget execution accounting and reporting based on the requirements of international standards for accounting in the public sector.

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