Accounting of liabilities and credit obligations of higher educational institutions for extra budgetal funds

This article is about the budget in higher education institutions the emergence of receivables and payables related to the formation and expenditure of external funds has been theoretically studied. Extra-budgetary funds of higher education institutions accounts receivable and accounts payable the basics of accounting are described. The current situation with the calculation of receivables and payables in the context of an increase in the types and composition of extra-budgetary funds in higher education institutions is studied. Existing methodological problems in the formation of information on accounts receivable and accounts payable by sources of funding in higher education institutions have been identified and systematized. Scientific proposals and practical recommendations on improving the accounting of receivables and payables on extra-budgetary funds in higher education institutions.