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

Abstract

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