Accounting income from services provided by scientific institutions
Journal Title: Економічний вісник університету - Year 2016, Vol 1, Issue 28
Abstract
The goal of the research is to examine the classification of revenues from services provided by scientific institutions of public sector for use in accounting and its compliance with budget legislation in the process of modernization of the accounting system in the public sector of Ukraine. The research results. Developed and proposed changes to the existing legislation, adopted before the reform of the accounting and financial reporting, to agree the classification of income from the provided services of approved NR(S)APS 124 “Income”. Own revenues of scientific institutions of public sector included in income from exchange operations and become a source of special funds. Formed classification and mapping revenue from providing services on accounts in accordance with the Plan of Accounts in the public sector and estimates of public sector institutions, according to budget classification codes revenue. The object of study – scientific institutions of public sector Conclusions. As a result of the research were confirmed that the own revenues of public sector institutions are divided into the following groups: 1) revenues from the provisions of services; 2) other incomes. The classification of income will be reflected in the account 711 «Income from services provided by administrators of public funds», for which will open four analytical sub-accounts. Recommended accounts of 5th order allow to form information on each activity depend on industry characteristics in accounting registers.
Authors and Affiliations
Kateryna Obykhod
Keywords
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