Khojiyev Mexriddin Sulaymonovich
DSc, Professor of the “Audit” Department of Tashkent State University of Economics, Tashkent, Uzbekistan. email: dj.msx@mail.ru ORCID: 0000-0002-0968-5726
Abstract. This article discusses the problematic aspects of drawing up an accounting policy and a working chart of accounts in non-state non-profit organizations (NSNPOs). It also develops relevant proposals and recommendations on the elements of a special accounting policy for NSNPOs and their specific features, and draws conclusions on the topic.
This, in turn, has created an opportunity for non-state non-profit organizations (NSNPOs) to simplify accounting by developing an accounting policy and a working chart of accounts. At the same time, the article provides extensive accounting recommendations for use in the NSNPOs working chart of accounts to account for fixed assets and intangible assets purchased for their intended use. In the process of covering these issues in our scientific article, we learned that, based on Article 33 of the Law of the Republic of Uzbekistan “On Non-State Non-Profit Organizations”, a non-state non-profit organization must keep records of the results of its activities and submit reports to the registrar, tax and statistical authorities in the established manner. The current national accounting system is designed to ensure the reliability of financial statements of commercial organizations, grouping and evaluating facts about their economic activities, recording the value of assets, organizing document turnover, inventorying, methods of using accounts in accounting, a system of accounting registers, information processing and other accounting-related methods intended for use. It is one of the most urgent issues that the financial strength of NSNPOs will strengthen our reputation among the developed countries of the world in every way.
Key words: Non-state non-profit organizations (NSNPOs), commercial organization, accounting policy, working chart of accounts, accounting, targeted cash receipts, grants, non-discriminatory assistance funds, financial reporting.