Paid educational services in management accounting system

Abstract

accounting process optimization in higher education institutions.
Discussion: the budget financial support of higher education institutions
becomes clearly insufficient under current economic conditions in the
Russian Federation. In addition, paid work and services is becoming an
increasingly important part of their activities. Results: the article deals
with questions of recording of transactions from the income-generating
activities. In order to provide the necessary leadership institutions
and timely information to the authors suggest the use of the account
management accounting 205.90 «Paid work and services».