OPTIMIZATION OF THE ORGANIZATION OF ACCOUNTING AND ANALYSIS OF CURRENT ASSETS IN BUDGETARY ORGANIZATIONS

This article is devoted to improving the accounting and analysis of currentassets in budgetaryorganizations. The authoranalyzes the regulatory framework of the studiedtopic, namely the Law of the Kyrgyz Republic "On Accounting", the Regulation on the Organization of Accounting in BudgetaryInstitutions No. 224 with amendments and additions. The individualaspects of the studiedproblem of the organization of accounting and analysis of currentassets in budgetaryorganizations in the works of domesticscientists are beingstudied. The features of the organization of accounting and analysis of currentassets in budgetaryorganizations in the field of education, representing the legalstatus and economic content of R & D depending on a number of conditions, are revealed. The purpose of the article is to concretize the instructions for improving the organization of accounting and analysis of currentassets in budgetaryorganizationsoperating in the field of education. In the course of the study, the authoremphasizes the role of IFRS as one of the ways to improve the organization of accounting and analysis of currentassets in budgetaryorganizations in the field of education. The authoralsopoints out the role of digitization and the introduction of digital technologies in the educationalprocess to improve the organization of accounting and analysis of currentassets in budgetorganizations. The authorhasmadeproposals to improve the organization of accounting and analysis of currentassets in budgetorganizations in the field of education, to focus on online consultation on legalnorms and automatedforms of accountingregisters and reports for managers and accountants of budgetorganizations