Abordarea financiar-contabila a veniturilor la nivelul institutiilor academice
FINANCIAL-ACCOUNTING APPROACHING OF THE INCOMES FROM THE RETAKING OF THE SUBJECTS AT THE LEVEL OF THE ACADEMIC INSTITUTIONS

Summary/Abstract: In the last years, the accounting of the public institutions passed through major transformations in the middle of which were the passing from the accounting based on money to the engagement accounting. These generated “the decrease in the accounting field” of the public institutions including the ones from the universitary education of which purpose was to offer the public service called education. In the paper “Financial – accounting approaching of the incomes from the retaking of the subjects at the level of the academic institutions” we approach the next problems: (i) sources of insurances of the financial resources for the institutions of university education (are the ones from the own incomes and subsidies from the budget); (ii) the panoramically imagine on the incomes from the retaking of disciplines (incomes received, operational, from services offered, current made, public etc.); (iii) some accounting references (accounting recognition, the call the budgetary classification for the technical elements codification necessary to the incomes accounting from the retaking of disciplines, the use of a specific numerical code in order to indicate the origin and destination of those incomes). The last part is reserved to the findings regarding the way the incomes of accounting are made from the retaking of disciplines and at the superior stage in which the public institutions are in the raise of financial resources.

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