Associate Professor of the “Budget Accounting and Treasury” Department of Tashkent State University of Economics, Uzbekistan.
World Journal of Advanced Research and Reviews, 2025, 28(02), 1263-1268
Article DOI: 10.30574/wjarr.2025.28.2.3848
Received on 06 October 2025; revised on 11 November 2025; accepted on 14 November 2025
This paper examines the theoretical and practical aspects of organizing accounting for educational services in higher education institutions in Uzbekistan. In particular, it thoroughly examines the specific features of accounting for various sources of income in the higher education system - tuition contract payments, additional paid courses, and grant funds. The national regulatory framework, international standards requirements, and practical experience were compared. The article explores ways to improve the accounting of educational services in Uzbekistan’s higher education system and develops scientifically and practically grounded proposals and recommendations aimed at ensuring transparency of financial management and the effective administration of revenues from educational services.
Basic Tuition Contract; Accounting; State Grant; Financial Reporting; Higher Education Institutions; Increased Tuition Contract; Educational Services; International Standards (IPSAS)
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Abdujalilova Dilnoz Abdusattorovna. Improving the accounting of teaching services in higher education institutions of the republic of Uzbekistan. World Journal of Advanced Research and Reviews, 2025, 28(02), 1263-1268. Article DOI: https://doi.org/10.30574/wjarr.2025.28.2.3848.
Copyright © 2025 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0