Accounting organisaton of charitable contributions in educational institutions: on the way to transparency
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2017, Vol 1, Issue 79
Abstract
Annotation. Purpose. The article aims to identify problems in the normative regulation of accounting and donations to schools and proposals of their solutions to enhance the national security of Ukraine in the field of education. Methodology of research. The objectives of the article implemented by using the following general and specific research methods: analysis and synthesis, systematization and generalization, dialectical approach. Findings. In the article the problems of legal regulation and organization of accounting for charitable contributions in educational institutions have been outlined. It has been determined that the imperfect methods of calculation of the financial needs of educational institutions cause shortcomings in the organization of accounting for donations in budgetary institutions. Practical value. The procedure for the publication of information on the collection and spending of donations has been researched to strengthen public control over these transactions. The structure of Order for the organization of accounting for philanthropy in education sphere has been recommended.
Authors and Affiliations
Lyudmyla Chyzhevska
Keywords
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