IMPROVING INVENTORY ACCOUNTING AND INTERNAL AUDIT IN BUDGET ORGANIZATIONS
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https://doi.org/10.5281/zenodo.16965083Abstrak
In the article, the main issues of documenting the movement of goods and material reserves in budget organizations were considered, the list of initial accounting documents, accounting registers were determined. Methodological aspects of documenting the movement of goods and material reserves in budget organizations are revealed. The practical aspects of documenting the movement of goods and materials are considered based on legal documents.
Iqtiboslar
Instruction "On Accounting in Budgetary Organizations" (December 22, 2010, No. 2169).
Standard of budget accounting of the Republic of Uzbekistan "Inventories" (No. 7 BHS, January 14, 2019, No. 3120).
Regulation "On documents and document circulation in accounting" (January 14, 2004, No. 1297).
Vorobeva I.P., Spesivtseva A.L., Barysheva G.A. Bukhgalterskiy uchet v budgetnyx uchrejdeniyax:Uchebnoe posobie. – Tomsk: Izd-vo TPU, 2012. -252 p.
Kachkova O.E., Krishtaleva T.I., Ovsiychuk M.F. Bukhgalterskiy uchet v budgetnykh uchrejdeniyax: uchebnik. -Moscow: KNORUS, 2022. -376 p.
Shonazarovich KA REGULATORY AND LEGAL REGULATION OF ACCOUNTING IN BUDGETARY INSTITUTIONS //EPRA International Journal of Economics, Business and Management Studies (EBMS). - 2023. - T. 10. – no. 6. - S. 82-86.
Ostonakulov M. Accounting in budget organizations. Textbook. –Tashkent, “Economy - Finance”, 2009, ‒428 p. 11. Tuychiyev AJ, Ostonokulov AA, Ibragimov K.Sh., Tursunov AS Budget accounting in budget organizations. Textbook – T.: “Economy-Finance” 2019. –329 p.
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