Contabilitatea veniturilor din prestarea serviciilor de educație în instituțiile de învățământ profesional tehnic secundar și nonterțiar
Închide
Articolul precedent
Articolul urmator
374 15
Ultima descărcare din IBN:
2024-04-13 12:43
Căutarea după subiecte
similare conform CZU
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
EXPORT metadate:
Google Scholar
Crossref
CERIF

DataCite
Dublin Core
30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness
Vol.3, 2022
Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness"
Chişinău, Moldova, 24-25 septembrie 2021

Contabilitatea veniturilor din prestarea serviciilor de educație în instituțiile de învățământ profesional tehnic secundar și nonterțiar

Revenue accounting from the education services in secondary and non-tertiary technical vocational education institutions

DOI:https://doi.org/10.53486/9789975155663.17
CZU: 657.446:377(478)
JEL: M 41

Pag. 147-155

Taban Elena1, Șchiopu Anna2
 
1 Universitatea de Stat din Tiraspol,
2 Colegiul de Industrie Uşoară din Bălţi
 
 
Disponibil în IBN: 13 mai 2022


Rezumat

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.

Cuvinte-cheie
income accounting, education services, tuition fees, secondary and non-tertiary technical vocational education institutions