Rental Account in Budget Organizations


  • (1)  Ostonokulov А. А.            DSc, Dotsent  
            Uzbekistan

  • (2)  Piratov Jaloliddin Abdurazoq o’g’li            Master  
            Uzbekistan

    (*) Corresponding Author

DOI:

https://doi.org/10.47494/mesb.2022.20.1033

Keywords:

budget organisation, budget organisation development fund, fixed assets, accounting, budgetary accounting, rental income, rental income distribution, budgetary accounting standard

Abstract

This article examines and analyses the process of leasing fixed assets and lease relations in budgetary organisations. A discussion took place on the regulatory framework for accounting for the rental income of budgetary organisations from fixed assets and their distribution. Suggestions and recommendations are given on existing problems in accounting for leases of fixed assets in budgetary organisations and ways of solving them.

Downloads

Download data is not yet available.

References

Gadoyev E.F. etc. (2003) Accounting and taxation of fixed assets and intangible assets. -T: "The world of economics and law.", p.208 .

Instruction (2010) "Instruction on accounting in budgetary organizations" (December 22, 2010, No. 2169). http://lех.uz/dосs/1714689

Ismanov I.N. (2009) Issues of improving the methodology of accounting and auditing of long-term assets: i.f.d. dis to get an academic degree. abstract. Tashkent.: BMA-p.33.

Code (2013) Articles 60-61 of the Budget Code of the Republic of Uzbekistan. (URK No. 360 of December 26, 2013)- https://lex.uz/docs/2304138

Mehmonov S.U. et al. (2013) “Accounting in Budget Organizations”. Textbook-Tashkent, "Sano-standart", p.456.

Mirziyoyev (2018) Address of the President of the Republic of Uzbekistan Sh.M.Mirziyoyev to the Oliy Majlis. Tashkent. https://president.uz/uz/lists/view/3324

Regulation (2009) Regulation "On the procedure for leasing state property", approved by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated April 8, 2009 No 102. https://www.lex.uz/acts/1465016

Ostonakulov M. (2011) "New Accounting in Budget Organizations". Textbook.-Tashkent, new generation. P.480

Ryabova M.A. et al. (2010) Budgetary accounting and reporting: textbook - Ulyanovsk:UISTU.

Standard (2019) No. 6 Budget Accounting Standard "Rent" (March 4, 2019, No. 3142)https://www.lex.uz/docs/4225533

Tuychiyev A.J., Ostonokulov A.A., Ibragimov K.Sh., Tursunov A.S. (2019) "Budget Accounting in Budget Organizations" Textbook, "ECONOMICS-FINANCE" p.429.

Resolution (2009) Resolution of the Cabinet of Ministers of the Republic of Uzbekistan "On measures to improve the procedure for leasing state property" (April 8, 2009, Resolution of the Cabinet of Ministers No. 102). https://lex.uz/docs/1465016

Shakarov K. (2000) Organization of accounting and control of fixed assets (in different forms of ownership). i.f.n. dis to get an academic degree. abstracts. Tashkent: BMA. -24 b.

Ostonokulov A.A. - Improving the methodology of accounting for rent in budget organizations - Electronic scientific journal of Finance and Banking No. 5, September-October, 2020

Ostonokulov A.A. Improving Accounting of settlements with Suppliers and Buyers in Public Sector Institutions. // American Journal of Economics and Business Management. ISSN: 2576-5973. Vol. 4, No. 2, 2021, pp. 11-16. https://www.grnjournals.us/index.php/AJEBM/article/view/354#referencesTab

Ostonokulov A.A. Budget Organizations Formation and Improving Accounting for Out-of-Budget Budgets. // International Journal of Advanced Science and Technology. ISSN: 2005-4238 IJAST. Copyright ⓒ 2020. SERSC Vol. 29, No. 8s, (2020), pp. 11-16. https://www.tojqi.net/index.php/journal/article/view/4543

Published

2022-01-21

How to Cite

А. O. А. ., & o’g’li, P. J. A. . (2022). Rental Account in Budget Organizations. Middle European Scientific Bulletin, 20, 127-134. https://doi.org/10.47494/mesb.2022.20.1033

Issue

Section

Political Science

Most read articles by the same author(s)