Файл	Ном	Сабт карда шуд
Yuldoshev Ulugbek Inomjonovich	THE FEATURES OF ACCOUNTING IN BUDGETARY ORGANIZATIONS OF THE REPUBLIC OF TAJIKISTAN	13

Authors: Yuldoshev Ulugbek Inomjonovich – Senior Lecturer of the Department of Management of Economics and Marketing of SEI «Khujand State University B. Gafurov»

JOURNAL NUMBER: 3(58). YEAR OF ISSUE: 2021. LANGUAGE OF THE ARTICLE: Tajik

ANNOTATION

The article analyses and reviews the features of accounting in budgetary organizations of the Republic of Tajikistan, including the classification of income and expenditures of budgetary organizations, the approval of a single estimate of income and expenditures of budgetary organizations by the Ministry of Finance and control over its implementation by the central treasury, doing purchases and services by specific rules, sectoral characteristics of budgetary organizations (education, health, authorities, etc.), forms of primary accounting documents and accounting registers, unique criteria for calculating the depreciation of fixed assets in the Republic of Tajikistan as well as the Plan of fixed assets included into depreciation group, special payments to the budget of the Republic at the expense of special funds of budgetary organizations, special requirements for the appointment and dismissal of chief accountants of budgetary organizations. The article by the author, according to the method of comparison, the difference between accounting in budgetary and non-budgetary institutions is determined.

KEY WORDS

budgetary organization, accounting, funds, finance, treasury, economy, the Republic of Tajikistan, estimate, income, expenses.

• Prev
• Next