THEORETICAL ISSUES OF EXTRABUDGETARY INCOME IN HIGHER EDUCATION INSTITUTIONS AS AN OBJECT OF ACCOUNTING AND AUDIT
DOI:
https://doi.org/10.5281/zenodo.21786304Abstract
The article examines the economic essence of extrabudgetary income in higher education
institutions, its recognition in accounting, and its theoretical foundations as an object of audit. Particular attention
is given to the sources of extrabudgetary funds, mechanisms for their efficient utilization, and approaches to
strengthening financial control. Based on the research findings, scientific and practical recommendations are
proposed for improving the accounting of extrabudgetary income in higher education institutions in accordance
with international standards and for enhancing the effectiveness of the internal audit system
Keywords
higher education institution, extrabudgetary income, accounting, audit, internal control, financial reporting, public sector, revenueReferences
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