Keywords
extra-budgetary funds
income
How to Cite
Abstract
This article discusses the accounting of funds and income of the Fund for Material Incentives and Development of Medical Organizations. The current state and possibilities of accounting for funds of the Fund for Material Incentives and Development of Medical Organizations are analyzed. Based on the need and benefits of extra-budgetary funds in medical organizations to keep separate accounts, scientific proposals and practical recommendations have been developed.
References
Budget Code of the Republic of Uzbekistan № ZRU-360 of December 26, 2013.
Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated September 3, 1999 № 414 “On improving the procedure for financing of budget organizations”.
Approved by the Order of the Minister of Finance of the Republic of Uzbekistan dated March 24, 2016 № 21 “Rules for maintaining personal treasury accounts in the information system of the Ministry of Finance of the Republic of Uzbekistan” (registration number 2772, 30.03.2016).
Approved by the Order of the Minister of Finance of the Republic of Uzbekistan dated December 17, 2010 No. 105 “Instruction on accounting in budget organizations” (registration number 2169, 22.12.2010).
Poleshchuk T.A., Mitina O.V. Accounting in budgetary organizations. Tutorial. 2020 P. 138.
Mehmonov S.U. “Improvement of accounting and internal audit methodology in budget organizations” i.f.d. diss. avtoref. P. 76. – Tashkent: 2018.
Azamat Ostonokulov. Improvement of methodology for accounting of extra-budgetary resources of public educational and medical institutions. Turkish Online Journal of Qualitative Inquiry (TOJQI). Volume 12, Issue 7, July 2021: 4857- 4867. SCOPUS.
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Copyright (c) 2021 Shodlikbek Marksovich Kurbanov