A. Lyhonosova, A. Shabalina. Organization and ways to improve accounting of incomes of the budgetary institution.

Abstract

The article is of an exploratory nature. The article defines the main elements of the organization of accounting of own funds of a budget institution, and ways of their improvement and increase. The analysis is based on the Priazovsky State Technical University. The proposed approach to the detailed accounting of income from the provision of paid services, and changes to the working plan of the accounts of higher education institutions. The developed analyst, in conjunction with well-organized management accounting, will contribute to optimizing the activities of providing paid services at the state higher educational institution and obtaining higher revenues of the special fund. It is proposed to allocate in the state of accountancy an employee who will directly deal with the budget control of operations for the formation of incomes of a higher educational institution, and the implementation of the estimate of a higher educational institution. To this end, it is proposed to introduce an internal document "Instruction on budgetary control of the income account of the secondary schools" PDTU ". The recommended sub-accounts of the own revenues of the secondary educational institutions" PDTU "are introduced. The article proposes measures to improve the system of accounting and increase of income of the University, as well as proposals for modernization of the legislative and normative base for accounting of incomes of budgetary institutions, will positively influence the results of the work of a higher educational institution as a whole and on a separate accounting unit income of the institution, namely the work of the accounting service.