IMPROVING ACCOUNTING OF MATERIAL VALUES IN HIGHER EDUCATION INSTITUTIONS

The article is devoted to the issues of improving the accounting of tangible assets in the accounting of higher education institutions of Uzbekistan, the article reflects the researches carried out on this topic and the analysis of the literature on the topic, the analyzes conducted on the improvement of this process and their results. Also, in the article, the main tasks of the accounting of material values in higher education institutions, the procedure for the sale of fixed assets and unfinished buildings (structures) in higher education institutions, and directions for spending the proceeds from the sale, as well as recommendations for improving the accounting of material values in institutions are formulated

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