BYUDJETDAN TASHQARI TUSHUMLARNI REJALASHTIRISH, HISOBDA AKS ETTIRISH HAMDA SARFLANISHI HISOBI
DOI:
https://doi.org/10.5281/zenodo.22179263Abstract
This article examines the planning of extra-budgetary revenues, their recognition in accounting, and the
accounting of their expenditure. The study analyzes the sources of extra-budgetary funds, planning principles, accounting
treatment of revenues and expenses, and financial reporting practices. Based on the findings, recommendations are proposed
to improve the planning, accounting, and efficient use of extra-budgetary resources.
Keywords
extra-budgetary revenues, planning, accounting, financial reporting, expenditure accounting, tuition fees, grants, financial management.References
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