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DC Field | Value | Language |
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dc.contributor.author | Taban, Elena | - |
dc.contributor.author | Șchiopu, Anna | - |
dc.date.accessioned | 2022-05-04T10:49:24Z | - |
dc.date.available | 2022-05-04T10:49:24Z | - |
dc.date.issued | 2022 | - |
dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/2057 | - |
dc.description | TABAN, Elena, ȘCHIOPU, Anna. Revenue accounting from the education services in secondary and non-tertiary technical vocational education institutions = 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 [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 147-155. ISBN 978-9975-155-66-3. | en_US |
dc.description.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. | en_US |
dc.language.iso | other | en_US |
dc.publisher | ASEM | en_US |
dc.subject | income accounting | en_US |
dc.subject | education services | en_US |
dc.subject | tuition fees | en_US |
dc.subject | secondary and non-tertiary technical vocational education institutions | en_US |
dc.title | Revenue accounting from the education services in secondary and non-tertiary technical vocational education institutions | en_US |
dc.title.alternative | Contabilitatea veniturilor din prestarea serviciilor de educație în instituțiile de învățământ profesional tehnic secundar și nonterțiar | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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TABAN Elena_ȘCHIOPU Anna_Conf_September 24th-25th_ 2021_Vol_3.pdf | 524.65 kB | Adobe PDF | View/Open |
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