Financial-Accounting Approaching of the Incomes from the Retaking of the Subjects at the Level of the Academic Institutions
AbstractIn the last years, the accounting of the public institutions passed through major transformations in the middle of which were the passing from the accounting based on money to the engagement accounting. These generated “the decrease in the accounting field” of the public institutions including the ones from the universitary education of which purpose was to offer the public service called education. In the paper “Financial – accounting approaching of the incomes from the retaking of the subjects at the level of the academic institutions” we pproach the next problems: (i) sources of insurances of the financial resources for the institutions of university education (are the ones from the own incomes and subsidies from the budget); (ii) the panoramically imagine on the incomes from the retaking of disciplines (incomes received, operational, from services offered, current made, public etc.); (iii) some accounting references (accounting recognition, the call the budgetary classification for the technical elements codification necessary to the incomes accounting from the retaking of disciplines, the use of a specific numerical code in order to indicate the origin and destination of those incomes). The last part is reserved to the findings regarding the way the incomes of accounting are made from the retaking of disciplines and at the superior stage in which the public institutions are in the raise of financial resources.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.
Volume (Year): 1 (2008)
Issue (Month): 36 (May)
accounting; incomes from the retaking of the subjects; academic institutions.;
Find related papers by JEL classification:
- I00 - Health, Education, and Welfare - - General - - - General
- I23 - Health, Education, and Welfare - - Education - - - Higher Education and Research Institutions
- D00 - Microeconomics - - General - - - General
- D33 - Microeconomics - - Distribution - - - Factor Income Distribution
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anca Bandoi).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.