Accounting of Extra-Budgetary Expenditure in Higher Educational Institutions

This research article analyzes the accounting of expenses financed by extra-budgetary funds at higher education institutions in the Republic of Uzbekistan, their economic content, sources of generation, and the specifics of their reflection in accounting. Furthermore, statistical data on the share of extra-budgetary funds in the higher education system in recent years and the structure of corresponding expenses are provided, which serve as the basis for a practical analysis. The research results serve as the basis for developing conclusions and recommendations for expanding the financial autonomy of higher education institutions and improving expense accounting.