TURLI TASHKILIY VA HUQUQIY SHAKLLARDAGI SUBYEKTLARDA ( MCHJ, AJ, KOOPERAYIV VA NT LARDA) BUXGALTERIYA HISOBI

Abstract

Annotatsiya. Ushbu maqola o‘quv markazlarida buxgalteriya hisobi tizimini tashkil etishning nazariy va amaliy jihatlarini o‘rganishga bag‘ishlangan. O‘quv markazlarining turli huquqiy shakllari – MCHJ, AJ, kooperativ va nodavlat notijorat tashkilot (NT) – uchun buxgalteriya hisobi tashkil etilishi, uning tartibi va amaliy farqlari tahlil qilinadi. Tadqiqotning dolzarbligi shundaki, bugungi kunda ta’lim xizmatlari bozori kengayib borayotgan bir paytda o‘quv markazlarining moliyaviy hisobotlarini to‘g‘ri yuritishi, soliq va moliya nazoratiga rioya qilishi muhim ahamiyat kasb etadi. Maqolada adabiyotlar tahlili asosida buxgalteriya hisobining asosiy printsiplari, O‘zbekiston Respublikasining amaldagi qonun hujjatlari va xalqaro moliyaviy hisobot standartlari (IFRS) asosida buxgalteriya tizimi ko‘rib chiqildi. Tadqiqot metodologiyasi sifatida hujjatlarni tahlil qilish, taqqoslash, ekspert so‘rovi va o‘quv markazlarining amaliy misollari asosida analiz olib borildi. Natijada o‘quv markazlarda moliyaviy hisobni tashkil etishda huquqiy shaklga bog‘liq asosiy farqlar (soliq rejimi, hisobot shakllari, daromad manbalari, xarajatlar strukturasidagi farqlar) aniqlanib, ularni optimallashtirish bo‘yicha amaliy tavsiyalar berildi. Tadqiqot natijalari o‘quv markazlarida buxgalteriya hisobi samaradorligini oshirish, moliyaviy barqarorlikni ta’minlash va nazorat organlari talablariga mos keladigan hisobotlar tayyorlashga xizmat qiladi.

Аннотация. Данная статья посвящена изучению теоретических и практических аспектов организации системы бухгалтерского учета в учебных центрах. В работе анализируются особенности ведения бухгалтерского учета в учебных центрах различных организационно-правовых форм — обществах с ограниченной ответственностью (ООО), акционерных обществах (АО), кооперативах и негосударственных некоммерческих организациях (ННО), а также порядок его ведения и практические различия. Актуальность исследования обусловлена тем, что в условиях расширения рынка образовательных услуг особое значение приобретает правильное ведение финансовой отчетности учебными центрами и соблюдение требований налогового и финансового контроля.

Abstract.This article is devoted to the study of theoretical and practical aspects of organizing an accounting system in educational centers. The paper analyzes the specifics of accounting practices in educational centers operating under different organizational and legal forms, such as Limited Liability Companies (LLC), Joint-Stock Companies (JSC), cooperatives, and non-governmental non-profit organizations (NPO), as well as the procedures and practical differences in accounting organization.The relevance of the research is determined by the rapid expansion of the educational services market, which increases the importance of accurate financial reporting and compliance with tax and financial regulations. Based on a review of academic literature, the article examines the fundamental principles of accounting, the current legislation of the Republic of Uzbekistan, and International Financial Reporting Standards (IFRS).The research methodology includes document analysis, comparative analysis, expert surveys, and the examination of practical case studies from educational centers. As a result, key differences in financial accounting organization depending on the legal form of educational centers (tax regimes, reporting formats, sources of income, and cost structures) were identified, and practical recommendations for optimization were proposed. The findings of the study contribute to improving accounting efficiency, ensuring financial sustainability, and preparing reports that comply with regulatory requirements.