IMPROVING INVENTORY ACCOUNTING AND INTERNAL AUDIT IN BUDGET ORGANIZATIONS
Аннотация
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.
Библиографические ссылки
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).
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Kachkova O.E., Krishtaleva T.I., Ovsiychuk M.F. Bukhgalterskiy uchet v budgetnykh uchrejdeniyax: uchebnik. -Moscow: KNORUS, 2022. -376 p.
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