Tadjiyev Erkin Mukhitdinovich
Independent Researcher, Tashkent State University of Economics
erkintadjiyev1@gmail.com,
ORCID: 0009-0000-1033-2744
Abstract.This article investigates the current state of accounting systems in vocational education institutions in Uzbekistan, focusing on the practical implementation of accounting policies, the structure of funding sources, and the effectiveness of internal control mechanisms. Using comparative and descriptive analysis methods, the study examines data from three technical colleges to identify disparities in accounting practices, uneven levels of automation, and insufficient application of regulatory frameworks. Based on the findings, the study puts forward evidence-based recommendations to standardize accounting policies, expand the integration of digital accounting systems, and strengthen internal audit functions to improve transparency and financial management in the vocational education sector.
Keywords.accounting, accounting policy, vocational education, financial reporting, internal control, regulations.