MECHANISMS FOR ENSURING FINANCIAL DISCIPLINE AND TRANSPARENCY THROUGH INVENTORY CONTROL IN STATE PRESCHOOL INSTITUTIONS
Keywords:
preschool education, inventory, financial control, state property, accounting, National Accounting Standards, financial discipline, transparency, financial management, budgetary organization.Abstract
This article provides a scientific and practical analysis of the role and importance of inventory in ensuring the preservation of state property, tangible assets, and financial resources in preschool educational institutions. The study examines the regulatory and legal foundations for organizing and conducting inventory procedures, with particular emphasis on the requirements of National Accounting Standard No. 19 “Organization and Conduct of Inventory,” approved by the Ministry of Economy and Finance of the Republic of Uzbekistan and registered with the Ministry of Justice on August 12, 2024. The article systematically explores the objectives, frequency, procedures, and commission activities involved in inventory processes, as well as the mechanisms for recording inventory results in accounting records. In addition, the study substantiates the significance of inventory as a key management tool for strengthening financial discipline, enhancing transparency and accountability, and ensuring the financial stability of preschool educational institutions.
References
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