INCOME OF CONTRACT FORMS IN HIGHER EDUCATIONAL INSTITUTIONS AND THE PRACTICE OF THEIR ACCOUNTING

Abstract

In this article, non-budgetary resources in higher education institutions are mainly covered by the accounting of funds of the contract form, the formation of income of funds of the contract form in a separate section of receipts, their recognition as income, and as a result, which aspects should be paid attention to when calculating their financial result. In ensuring the financial stability of institutions of higher education, where financial independence is granted, it is envisaged to group the receipts of the contract form in appropriate directions and achieve efficiency, and practical recommendations are made on the preparation of conclusions and scientific proposals for achieving financial results established in the business plan.