Home  Journals  International Accounting  39(189) - 2011 October

Classification of incomes and expenses in independent educational institutions and methods of distribution of indirect expenses for calculation of the cost price of educational service

Available online: 26 October 2011

Subject Heading: Account problems

JEL Classification: 

In existing conditions of managing high school top-management should make administration decisions on the basis of the data formed in accounting. In this situation accounting role in high school administration is raising. Accounting provides information about incomes, expenses and financial results. And it is absolutely necessary to have classification of incomes and expenses, method of distribution of indirect expenses to get correct information. In this article there is the classification of incomes and expenses created on the basis of consideration of various classifications of incomes and expenses in independent (state) educational institutions and learning experience of other countries. There is also the method of calculation of the cost price of educational service which considers an academic load with its kind and specialities as the most expensive factor in high school. The method is based on economically proved way of distribution of indirect expenses that allowed to calculate the cost price of educational service for student of determined specialties and forms of study.

Keywords: incomes and expenses, financing source, direct and indirect expenses, base of distribution of indirect expenses, the cost price of educational service

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

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