Home  Journals  International Accounting  18(168) - 2011 May

The accounting organization in independent establishments of the higher vocational training

Available online: 16 May 2011

Subject Heading: Account problems

JEL Classification: 

In article principles of the organization and accounting conducting by educational independent establishments are specified, the system of standard regulation of the account on the basis of the Coherent plan of accounts of official bodies is resulted, and also the comparative characteristic of the organization of the account of the state and nonstate educational institutions, recommendations about formation of a registration policy of independent establishments are made.

Keywords: independent establishments, the higher vocational training, accounting, a coherent plan of accounts of accounting for the state (municipal) establishments, the registration policy, incomes and expenses

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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