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International Accounting
 

Organization of cost accounting and cost prices of services sphere of education

Vol. 16, Iss. 5, FEBRUARY 2013

Available online: 7 February 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Fedorchenko T.A. Lecturer of department “Account and Analysis of Economical Activity”, the Financial University under the Government of the Russian Federation, Kursk branch
tat-121072@yandex.ru

For conducting educational process at the modern highly technological level activity of non-state educational institutions demands certain expenses, competent management with which will allow to work effectively, to reveal and rationally use the internal reserves of establishment. Specifics of activity of non-state educational institutions cause the features of the organization of accounting and formation of accounting policies.

Keywords: educational institutions, accountancy, registration policy

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

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