Abstract
The article discusses the procedure, stages of organization of accounting in business entities providing non-governmental educational services and the parties involved in this process. The article also examines the responsibilities of the participants in the organization of the account, the organizational, technical and methodological aspects of this process.
Highlights
Public authorities and administration in accordance with Article 6 of the Law of the Republic of Uzbekistan “On Accounting”; the subjects of accounting are legal entities registered in the Republic of Uzbekistan, their subsidiaries, representative offices, branches and other structural units located in the territory of the Republic of Uzbekistan and abroad
According to the current regulations, the accounting policy of the business entity is formed by the head of the business entity so that the financial performance of the business entity presented in the financial statements for different years is comparable
The process of developing accounting policies in legal entities providing non-governmental educational services can be divided into the following stages: Step 1
Summary
Public authorities and administration in accordance with Article 6 of the Law of the Republic of Uzbekistan “On Accounting”; the subjects of accounting are legal entities registered in the Republic of Uzbekistan, their subsidiaries, representative offices, branches and other structural units located in the territory of the Republic of Uzbekistan and abroad. The current regulations do not contain provisions that make it mandatory for business entities to have an accounting policy. The existence of problems in business entities, such as the organization of their activities under the new procedures and standards, or the adaptation of existing management methods to it, indicates the urgency of developing accounting policies. As a result of systemic reforms in recent years to develop the provision of non-governmental educational services in the country, there has been a sharp increase in the number of businesses providing non-governmental educational services. Inspectorate for Quality Control in Education under the Cabinet of Ministers of the Republic of Uzbekistan, as of November 2020, the number of businesses engaged in the provision of non-state educational services in the country is. Current regulations provide for the development and approval of accounting policies “for the purpose of organizing accounting”. Along with the growing number of legal entities engaged in this activity, issues related to the organization of accounting in these organizations are becoming increasingly important
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