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A Study on the Education Cost Accounting for Universities

Author: TianJingRen
Tutor: PengShaoBing；ZengXianBin
School: Southwestern University of Finance and Economics
Course: MPAcc
Keywords: The cost of higher education Costing Accounting Treatment System
CLC: G647.5
Type: Master's thesis
Year: 2008
Downloads: 221
Quote: 2
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Abstract

Research purposes the cost of higher education is a hot topic in today's society, and government administration, pupils and parents and university administrators, and other concerned parties are very concerned about the information. Because the government administration as important basis to formulate tuition charges and financial allocation; pupils and parents as an important basis for educational investment decisions; university administrators as the cost of education to strengthen management and improve the utilization of educational resources effective tool. However, there is still in the primary stage of education cost accounting practice. Analysis of the higher education cost accounting method, college education and its the costing accounting treatment system, colleges and universities for the parties concerned to provide more accurate, a classification higher education cost information is the purpose of this study. The cost of higher education is a continuum of quality and quantity, the main problem is the problem of the recognition and measurement. This paper studied the cost of higher education belong to the areas of Accounting, can be measured using the currency of the financial costs, and colleges and universities to provide students with the magnitude of value of education services are consuming resources. Colleges and universities to provide classification and accurate cost of education information, and must build an independent higher education cost accounting system, can not co-exist with the current budget accounting system. This article aims to college education and its the costing accounting treatment system, to the the universities current budget accounting and billing system audited accounting documents (including original documents and accounting documents) for the original certificate, the re-confirmation of the cost of education, and then recorded in the college education the costing accounting treatment system, subsidiary ledgers and the general ledger and higher education cost report to generate the cost of higher education, and ultimately for interested parties to provide a more accurate classification of the cost of education information. Research content for college education costing accounting treatment system, the need to explore the concept and classification of higher education costs, as well as recognition of the cost of higher education, measurement, recording and reporting issues specifically discussed. Therefore, starting from the cost of the basic concepts, first discusses the concept, characteristics and classification of higher education costs; Secondly, according to the accurate classification of accounts the needs of higher education costs, which examine a number of specific problems in the recognition and measurement of the cost of higher education; Finally, a college education cost accounting accounting treatment design ideas, and to explore the recording and reporting of the cost of higher education. Concrete is divided into five chapters. Chapter I: Introduction. This chapter, according to the current government, universities, students and parents an urgent need to know the information needs of the cost of education, analysis of the background and significance of the education cost accounting as a research topic, a brief overview of higher education cost accounting literature, a brief introduction the ideas and methods of the thesis, a brief summary of the content structure and the main conclusions of the article. Chapter II: the concept of cost of college education. This chapter discusses the cost of the first two perspectives from economics and accounting meanings. The costs mainly economic sense to reveal the nature of the cost of services for economic decision-making, and the meaning of cost accounting sense, easy to quantify the cost information requirements of the recognition and measurement of. Secondly, to explore the meaning of the cost of education and higher education costs, the cost of education in a broad economic sense cost special education costs applied to colleges and universities - the cost of higher education is on the significance of the education cost accounting cost. Next discussed the characteristics of the cost of higher education, and discuss the cost of higher education based accounting needs and the cost of education management concept system. Chapter III: confirmation of the cost of higher education. Accounting recognition is an important part of the accounting measurement accounting important prerequisite. This chapter based on the meaning of the accounting recognition and education cost accounting requirements, combined with the characteristics of the economic activity in colleges and universities, discussed in detail the scope of the cost of higher education to confirm elements of confirmation to confirm the principle of time to confirm the amount recognized problem. Chapter 4: measurement of the cost of higher education. Accounting measurement is the core areas of accounting, throughout the accounting of the entire process always. This chapter based on the meaning of accounting measurement and college education cost accounting requirements, combined with the characteristics of the economic activity in colleges and universities, discussed in detail the main measurement of the cost of higher education, units of measurement, the measurement of objects with the measurement period, the measurement attributes and measurement methods. Chapter 5: The recording and reporting of the cost of higher education. The accounting records of the key aspects of accounting, accounting information processing. Accounting reports accounting results and the final goal. How to achieve accurate classification to record the cost of higher education, you need to build a college education costing accounting treatment system. This chapter first proposed the need to build a separate parallel with the the college current accounting system, accounts processing system of higher education cost accounting point of view, and details of the accounting treatment system based on the analysis of the accounting treatment of current college education costing three design ideas drawbacks design ideas and involving the vouchers, books and education to become useful calculation sheet, specific style format design; Secondly, to explore the general program of the education cost accounting, in accordance with the needs of the importance of the principles and the cost of education management, proposed set the point of view of the seven items of the cost of education, which was first proposed separate financial costs to the cost of education projects;, was also explored a college education costing accounts set required, the cost of higher education is how imputation allocation Finally, we discuss the cost of higher education report, raised the cost of higher education statements constitute its form design style. The main contribution of this study, including the following three points: First, this article was first proposed classification, accurate accounting of the cost of higher education must establish the views of independent higher education cost accounting treatment system. Current college accounting system to meet the government budget revenue, use, and balances information, built on top of cash-based foundation; must be accurate classification of accounting for the cost of higher education, need to be built on top of the accrual basis, accounts processing system must be built separately. Second, according to the management needs of the importance of the principles and the cost of education, proposed to set the point of view of the cost of education projects in seven, which in view of the financial costs have become colleges and universities to make a major expenditure, this paper first proposed the financial costs as an important cost of education projects Single row reflects. Third, the paper proposes various combinations according to the education level (ie, grades, academic disciplines, professional), the formation of all kinds of products with the level of education, and all kinds of educational products and education cost of the project and its breakdown of the combined set the object of the cost of education, the ideas detailed accounting of the cost of education, not only to provide the most detail (ie, sub-grade, subject, professional, educational qualifications and the cost of the project and cost breakdown), the cost of education information, but also progressively aggregated to provide class (for example, by education, by discipline and education, professional qualifications, education cost information by grade professional qualifications, etc.), to meet the relevant parties to the cost of education information needs.

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