| Tayanch soʻzlar:
byudjet tashkiloti, buxgalteriya hisobi, kontragentlar, nazorat, soliq
toʻlovchilar, elektron hisobvaraq-faktura, elektron raqamli imzo, xoʻjalik yurituvchi sub’ektlar,
“UzASBO” dasturiy majmuasi.
PhD, Associate Prof. Azamat Ostonokulov, Akmal Ramazonov
Tashkent Institute of Finance
DIRECTIONS FOR IMPROVING ACCOUNTING IN BUDGET
ORGANIZATIONS DURING THE DIGITAL ECONOMY
Abstract.
This article examines the basics of accounting with suppliers and buyers in
budget organizations. The current situation and opportunities for settlements with suppliers and
buyers (counterparties) in the software package of budget organizations "UzASBO" are
analyzed. The need to ensure the integration of digital technologies in the implementation of
mutual settlements with businesses and its advantages are justified. Scientific proposals and
practical recommendations on the organization of the use of electronic invoices for settlements
with suppliers and buyers (counterparties) in the software package "UzASBO" with the help of
digital technologies and the tasks to be performed systematically in this regard.
Keywords:
budget organization, accounting, suppliers and customers, control, taxpayers,
electronic invoicing, electronic digital signature, business entities, UzASBO software package.
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