This article primarily discusses the accounting of non-budgetary resources in higher education institutions. It focuses on the management of funds generated through contracts, including their formation, recognition as income, and the importance of calculating the financial result. To ensure financial stability and independence, institutions are encouraged to categorize contract-based receipts according to relevant areas and strive for efficiency. Additionally, the article provides practical recommendations for preparing conclusions and scientific proposals that align with the financial objectives outlined in the business plan of these institutions.