Features of Accounting of Inventory Values in Higher Education Institutions of Uzbekistan

The article describes the peculiarities of the calculation of inventory in higher education institutions of Uzbekistan. It also analyzes the scientific and methodological work of foreign and domestic scientists on its content, and identifies the content of new scientific views on the concept of commodity values. In addition to the above, the article deals with the system of regulatory framework of accounting of educational institutions of Uzbekistan, structural units dealing with the accounting of inventory in the system of higher education of Uzbekistan, Tashkent Institute of Finance The structure and timing of reports prepared and submitted by the accounting department, as well as the system of indicators established to determine the established norms of inventories in the budget organizations of Uzbekistan.