Improving the accounting of teaching services in higher education institutions of the republic of Uzbekistan

This paper examines the theoretical and practical aspects of organizing accounting for educational services in higher education institutions in Uzbekistan. In particular, it thoroughly examines the specific features of accounting for various sources of income in the higher education system - tuition contract payments, additional paid courses, and grant funds. The national regulatory framework, international standards requirements, and practical experience were compared. The article explores ways to improve the accounting of educational services in Uzbekistan’s higher education system and develops scientifically and practically grounded proposals and recommendations aimed at ensuring transparency of financial management and the effective administration of revenues from educational services.