StatusThe thesis was presented on the 16 April, 2009
Approved by NCAA on the 18 June, 2009
Abstract– 1.23 Mb / in romanian
7.09 Mb /
This paper reviews a series of actual issues on accounting improvement in the educational institutions from the Republic of Moldova.
Starting from the urgency of the issue and its level of investigation, the author attempted to study the theory and methodological basis of accounting management in both public and private higher educational institutions.
It analyzes and defines notions of accounting elements on public and private finances, budget, incomes and expenses in public and private educational institutions. It examines the legal and normative basis; it identifies the problematic features on drawing up, approving, changing and managing the budget fulfillment within higher educational institutions. Therefore, it comes with proposals on their improvement, arguing thus the urgent need to shift the accounting within public institution to a new chart of accounts and to elaborate Accounting National Standards in Private Sector, following the mentioned actual issues.
The research comes with a deep analysis on the elaboration and motivation with mathematic formulas of the method on establishing school fees by analyzing the average expenses for each student within the highest educational institutions subordinated to the Ministry of Education and Youth of the Republic of Moldova. At the same time, it reviews the issues on the management of recording financing and budget expenses, incomes and expenses from special means, funds, fixed assets, paying over the staff and students, and it comes with proposals for their solution.
Also, the paper emphasizes and draws up proposals to solve the issues on recognition, evaluation, entry of incomes, costs and expenses related to school fees, established by private higher educational institutions.
In order to solve the issues mentioned in the paper, the proposals will ease the work of the staff employed in the managerial and economic system of higher educational institutions from the Republic of Moldova.