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Ultima descărcare din IBN: 2024-04-13 12:43 |
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657.446:377(478) (1) |
Contabilitate (938) |
Învățământ specializat/de specialitate. Învățământ tehnic, profesional. Școli, institute, colegii profesionale/tehnice. Politehnici. Școli de meserii (273) |
SM ISO690:2012 TABAN, Elena, ȘCHIOPU, Anna. Contabilitatea veniturilor din prestarea serviciilor de educație în instituțiile de învățământ profesional tehnic secundar și nonterțiar. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Vol.3, pp. 147-155. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155663.17 |
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30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness Vol.3, 2022 |
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Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness" Chişinău, Moldova, 24-25 septembrie 2021 | ||||||
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DOI:https://doi.org/10.53486/9789975155663.17 | ||||||
CZU: 657.446:377(478) | ||||||
JEL: M 41 | ||||||
Pag. 147-155 | ||||||
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The secondary and non-tertiary technical vocational education institutions (TVET), were switched, from January 1st, 2019, to a financial self-management, which generated a series of problems regarding the accounting of different economic operations. In this article we will address some problematic issues regarding the accounting of income for TVET, namely: - The normative aspects that determine the income from tuition fees; - Definition, classification of revenues in TVET according to different criteria; - Revenue recognition and evaluation; Documentation and accounting of economic operations regarding income. As a methodological support of the investigation will serve the universal methods of research of phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and abstraction scientific. In conclusion, the authors offer solutions to the problematic issues investigated, in particular the determination of income from financing on a cost-per-student basis by state order and tuition fees under contract as well as income classification, recognition, evaluation and accounting of operations on income. |
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Cuvinte-cheie income accounting, education services, tuition fees, secondary and non-tertiary technical vocational education institutions |
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