In accordance with the requirements of the Instruction “On approval of the Instruction on accounting in
budgetary organizations” by the order of the Ministry of Finance of the Republic of Uzbekistan, registered
in the Ministry of Justice of the Republic of Uzbekistan on December 22, 2010 № 2169 Jizzakh State
Pedagogical Institute on the division of labor, responsibilities, duties and responsibilities of accounting
staff.

The main tasks of the chief accountant:

• to keep accounting records in accordance with this Instruction and other normative legal acts, as
  well as to organize accounting using modern technical means and information technologies;
• pre-control the timeliness and accuracy of accounting documents and the legality of transactions;
• regular monitoring of the proper use of budget funds, as well as extra-budgetary funds for specific
  purposes provided for in the cost estimates, as well as the integrity of cash and tangible assets;
• control over the timely and orderly calculation of salaries and related payments of employees in the
  organization, as well as student scholarships in educational institutions;
• timely execution of settlements with legal entities and individuals arising in the course of budget
  execution;
• participate in the inventory of cash, accounts and tangible assets, as well as other assets and
  liabilities, timely and accurate registration of inventory results and their reflection in the
  accounting records;
• to explain to the persons responsible for the maintenance of the integrity and maintenance of the
  material assets under their responsibility;
• keep records of power of attorney issued for the acquisition of property and control their proper
  use;
• preparation and submission of financial statements in a timely manner;
• regular inspection of the integrity of fixed assets and other material assets in their places of
  storage and use;
• The chief accountant, together with the heads of the relevant departments and services of the
  organization, shall regularly monitor the following;
• compliance with the rules established for the registration of the receipt and transfer of inventory;
• the proper use of the payroll, the correct setting of salaries, strict adherence to staff, financial
  and cash discipline;
• compliance with the established rules for the fulfillment of cash, inventory, inventory of fixed
  assets, accounting and payment obligations;
• collection of receivables in due time and taking appropriate measures to repay accounts payable,
  regular compliance with payment discipline;

All departments (employees) of the organization must provide the accounting department with all the
necessary documents (copies of orders and directives, as well as various contracts, payment documents, etc.)
in a timely manner.

The chief accountant is responsible for the timely execution of the requirements for the preparation and
submission to the accounting department of the documents and information required for the entry of
accounting records.

Organizations prepare and submit periodic financial reports, as well as quarterly and annual reports on the
implementation of the plan by set in the manner and within the period prescribed by law.

Main responsibilities of Deputy Chief Accountant :

• The chief accountant does what he does when he is absent for some reason. The Deputy Chief
  Accountant maintains the correctness of the “general ledger” of accounting in the UzAsbo program,
  for which it checks and accepts the correctness of the memorial orders used and to be executed in
  accounting and enters them in the general ledger, writes and checks with synthetic and analytical
  scots.
• Issues related to accounting work provided by the chief accountant and management, sudden inspection
  of cash registers, monthly inspection of mandatory cash balances, drawing up a report, the integrity
  of fixed assets, cheap and perishable items and material assets in their storage areas and places of
  use participates in control activities (inventory).
• Organize and conduct an inventory of fixed assets, inventory, cash, securities, fixed account forms,
  etc. available at the institution of higher education.
• Fixed assets on the balance of the institute. Keeps track of materials, low cost, and perishable
  items. Account 159 maintains accounts receivable and payable. Maintains and maintains a “power of
  attorney” for the acquisition of material assets of the institute.
• The documents examined and accepted for registration are sorted by date, as follows:6 – memorial
  order – a consolidated account of accounts with various organizations and institutions, Form № 408.9
  – memorial order – a consolidated account for the write-off and relocation of fixed assets, control
  over the maintenance of forms № 386.

  Memorial order № 13 – a consolidated account of the consumption of materials, control over the
  maintenance of forms № 396.

• In organizations that do not require the creation of consolidated accounts depending on the volume
  of transactions, the correspondence of sub-accounts is indicated in separate memorial orders (Form №
  274) with the constant numbers given in paragraph 35 of Instruction № 2169.
• Separate memorial orders are drawn up on the basis of individual documents or a group of identical
  documents, depending on the occurrence of transactions, but no later than the next day after the
  receipt of the initial accounting documents. Correspondence of subсalculations is recorded in
  memorial orders in accordance with the rule of double entry.
• Memorial orders are signed by the chief accountant (or his deputy) and the executor (accountant).
• The General Ledger opens by transcribing the balance at the beginning of the year according to the
  closing balance of the previous year. Entries in this notebook are made once a month after the
  creation of memorial orders and memorial orders – summary accounts
• The amount in the memorial order is first entered in the “amount on the order” line, and then
  debited and credited to the relevant sub-accounts. The amount of monthly turnover on all
  sub-accounts must be equal to the sum of the “amount on order” in both debit and credit. In the
  second row after the monthly turnover, the balance for each sub-account is calculated at the
  beginning of the next month.
• The name of each ledger organization is recorded in the reporting year in which the ledger is
  opened. The notebook should contain the contents of the sub-accounts opened for it. When entries are
  transferred to another page of the notebook, the entry on this sub-account is marked with the number
  of new pages.
• Inventory of tangible assets, cash, as well as settlements with debtors and creditors, as well as
  other assets and liabilities, as well as the registration and recording of inventory results in the
  manner prescribed by law.
• Prepares and submits periodic financial reports, as well as quarterly and annual reports on the
  implementation of the plan by set, state and contingent, in the manner and within the period
  prescribed by law
• At the end of each reporting month, all memorial orders, consolidated accounts should be stacked and
  booked in order, together with the relevant documents. If there are not many documents, they may be
  collected every three months. The cover contains the name of the organization, the name and serial
  number of the book, the reporting period – year and month, the initial and final number of the
  memorial order, the number of pages in the book.

Department of Teacher and Staff Affairs

The main tasks of the 1st category accountants (Azimov Zoxid Bahriddinovich, Khazratkulova Dilnoza
Melievna):

• Carries out calculations with professors and employees of the Institute, compiles and submits to the
  Chief Accountant and Deputy Chief Accountant of the 5th memorial order salary statements.
• Memorial order – salary and scholarship account, sum of booklets, form 405.

• Prepare and submit
  to the local tax inspectorate 25% of the pension fund deductions and income taxes and other
  types of tax reports within the prescribed period.

• Prepares a quarterly report on social insurance (F4SFP) on the 10th of each month and submits it to
  the district and higher professions union organization.
• At the end of each reporting month, all memorial orders, memorial order- consolidated accounts
  should be stacked and booked in order, together with the relevant documents. If you don’t have a lot
  of documents, you can book them every three months. The cover includes the name of the organization,
  the name and serial number of the book, the reporting period – year and month, the beginning and end
  number of the memorial order, the number of pages in the book and other tasks assigned by the chief
  accountant.

The main tasks of the accountant of the 1st category (Shodikulova Matluba
Hoshimovna):

• Calculations of pedagogical practice, hourly, pension, travel expenses, salary and related tasks of
  the institute teachers will be carried out according to the 5th memorial order the sum of payroll
  sheets and 8 – memorial order – Summary account with accountants, preparation and submission of
  forms No. 386 to the chief accountant, the report of the Ministry of Finance to the Pension Fund,
  Statistics (Form 1) on labor and other statistical reports 3 days after the reporting period submits
  to the statistical body (monthly and quarterly and annual reports) and performs other accounting
  tasks assigned by the chief accountant.

Category 1 accountant (Tursunbaev Alisher Tillabek ugli) main responsibilities:

• Carries out calculations with students, masters, doctoral students studying at the institute and
  compiles and submits to the chief accountant a set of statements on the 5th memorial order
  scholarship students, masters, postgraduate students.
• Submits registration of all accounts between the Institute and the bank, daily bank statements,
  daily payment submissions and settlement of payment proposals
• Submits contracts with suppliers of goods (products, services) with the Institute to the Treasury of
  the Ministry of Finance in the form of a payment schedule, prepares payment orders for contracts
  registered in the Treasury, maintains a book of contracts, on the basis of inquiries prepares
  payment orders and performs other assignments given by the chief accountant.

The main tasks of 2 accountants of the 1st category (Omonlikov Shohrukh Oybek
ugli, Rustamov Otabek Ozod ugli):

• 6 – memorial order – a consolidated account of accounts with various organizations and institutions,
  keeping the form number 408.
• 9 – memorial order – a consolidated account for the write-off and relocation of fixed assets,
  keeping forms № 386.
• Memorial order № 13 – a consolidated account of the consumption of materials, keeping forms № 396.
• Operatsiyalar hajmiga qarab jamlanma qaydnomalarni tuzish talab qilinmaydigan tashkilotlarda
  Subschotlar korrespondensiyasi alohida memorial orderlarda (274-son shakl) 2169-son Yo‘riqnomaning
  35-bandida keltirilgan doimiy raqamlar berilib ko‘rsatadi.
• In organizations that do not require the creation of consolidated accounts depending on the volume
  of transactions, the correspondence of sub-accounts is indicated in separate memorial orders (Form №
  274) with the constant numbers given in paragraph 35 of Instruction № 2169
• Separate memorial orders are drawn up on the basis of individual documents or a group of identical
  documents, depending on the occurrence of transactions, but no later than the next day after the
  receipt of the initial accounting documents. Correspondence of subcalculations is recorded in
  memorial orders in accordance with the rule of double entry.
• At the end of each reporting month, all memorial orders, memorial order- consolidated accounts
  should be stacked and booked in order, together with the relevant documents. If there are not a lot
  of documents, they can be booked every three months. The cover should contain the name of the
  organization, the name and serial number of the book, the reporting period – year and month, the
  initial and final number of the memorial order, the number of pages in the book.
• The list of inventory cards for the accounting of fixed assets shall be submitted to the archive
  only if there is a sign that the last inventory cards of Form AV-6, Form AV-8 and Form AV-9 are also
  written off. This list includes a separate account with the inventory cards to be transferred to the
  archive, the card number and the name of the inventory to be written off.
• Materially responsible persons submit to the accounting department the primary accounting documents
  on the income and expenditure of goods and materials with a register in the form of 442, issued in
  duplicate. One copy of this register checks the primary accounting documents submitted in the
  presence of the materially responsible person, is returned to the materially responsible person with
  the signature of the accountant, and the second copy is kept in the accounting department.
• Maintains accounting of income and expenditure of material assets, holds accounts of material assets
  transferred to material responsible persons, inspects and prepares acts on written off assets,
  receives monthly reports of material responsible persons and on this basis checks balances,
  regularly controls the integrity of the material and material assets of the responsible persons,
  keeps records of fixed assets of the institute, carries out depreciation and revaluation of fixed
  assets, revision of inventory, which must be carried out once a year (inventory) ) and timely
  reflect the results of the inventory in the accounting records.

Main responsibilities of accountants on registration and accounting of 5 payment
contracts of the 1st category (Akramova Shakhnoza Samadovna, Karshibaeva Mohira Kochkarovna, Mahmudov
Ulugbek, Saidbakhramov Saidakhmad, Abdullaeva Madina Bakhriddinovna):

• record and control the tuition fees of students studying on a fee-for-service basis;
• execution of contracts with students recommended for study on a fee-for-service basis;
• on the basis of the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 393 of
  June 20, 2017 and the protocols of the State Commission on Admission to Educational Institutions of
  the Republic of Uzbekistan Registration and accounting;
• timely transfer of funds for students’ education to the personal account of students (UzASBO;
• identify students who have not paid the contract amounts within the period specified in the contract
  and submit a list of them to the faculties;
• prepare timely information on the receipt of contract fees for the Institute and ensure its
  submission to the Ministry of Higher and Secondary Special Education;
• execution of contracts for specialists with enterprises, institutions, organizations and
  individuals, as well as the organization of timely payments to students studying on a
  fee-for-service basis;
• notify the deans of delays or non-payment of tuition fees for students studying on a fee-for-service
  basis;
• registration of contracts of students entering the institute on a fee-for-service basis;
• record invoice;
• timely reflection in the student’s documents on the basis of information received from the
  accounting department after the receipt of the money of students studying on a fee-for-service basis
  in the account of the institute;
• to record and control the tuition fees of students enrolled in separate courses on a fee-for-service
  basis on behalf of the chief accountant;
• control over the payment of the contract amount by students studying at the institute on a
  scholarship basis,prepare data on the number of students enrolled on a fee-for-service basis (based
  on a work plan, in conjunction with the HR department).
• In addition, perform other tasks assigned by the chief accountant.

The main tasks of the accountant of the 1st category (Goziev Boyazidkhon)

• • Accounting for the extra-budgetary development fund of the Institute and their expenses:

– Accounting for student dormitory fees;
– Keeping records of funds received from sports services in the sports complex and drawing up comparative
acts;
– Accounting of funds received from the canteen of the institute;
– Accounting for funds received from the camp of the Institute;
– Accounting for rent and utility payments of tenants and drawing up comparative acts;
– control and record the flow of funds to the account of the extra-budgetary development fund of the
institute;
– performs the tasks assigned by the chief accountant and deputy chief accountant.

The main tasks of the cashier (Boymurodov Shahob Tolliboevich):

• The work of the Institute on banking operations, the transfer of payment orders from the bank,
  bringing bank statements with attachments to the chief accountant (in his absence, the deputy), from
  the bank to employees carries out timely distribution of money from the bank, which is paid on
  monthly salaries, pensions, social benefits, scholarships, payment the staff with the history of
  illness, compensation and other payments. At the end of each month, draws up reports with the
  participation of the cash balance commission. Compiles cash reports and submits them to the chief
  accountant with attachments. The cashiers work by mutual agreement. 1 – memorial order – a
  consolidated account for cash transactions, 381 – the formation of forms.
• At the end of each reporting month, the memorial order-consolidated accounts are stacked and booked
  according to their number, together with the relevant documents.
• All documents attached to the cash receipts and disbursements, as well as the documents that are the
  basis for the calculation of wages, stamp or handwritten mark “Received” or “Paid” and its date
  (day, month, year).