METHODOLOGICAL FEATURES OF ACCOUNTING OF INTERNAL FINANCING OF PAID EDUCATIONAL ACTIVITIES
The purpose of the article is to systematize and subdivide the sources of financing the activities of private universities for their subsequent reflection in accounting and reporting. The methods of analysis, synthesis and comparison were used in the work. The results of the study were: the sources of financing of non-state universities are divided into internal and external sources, they are characterized; a justification for the use of accounting accounts according to these sources is given; an accounting account is allocated to reflect income and expenses in paid educational activities, as well as an accounting account for further use of the results from the main activities of non-state universities. Systematization of sources of activity both in non-profit organizations in general and in non-governmental educational institutions, in particular, is an important process that affects the organization and maintenance of accounting. The correct method of accounting for sources of financing in higher educational institutions will allow the most accurate calculation of the cost of educational services. Many researchers have been engaged in the problem of accounting for the financing of non-profit organizations. The presented question was considered in general, neither the scope of activity nor the purpose and content of the source of activity itself were taken into account. Although at the legislative level, individual sources of activity have their own characteristics. Economic and legal content are of great importance for the correct construction of accounting methods. At the same time, it is also necessary not to forget about the purpose of the source and its direction of receipt. Fees for educational services are the main source of activity in private educational institutions. The share of this receipt of funds is very large compared to other areas. There are restrictions on this source at the legislative level. Legal features affect the conduct of financial and economic activities, namely accounting and reporting. Therefore, it becomes important to isolate this source of financing. Some norms are presented in general formulations and, accordingly, require an individual approach from educational organizations. In this regard, the systematization and refinement of the accounting methodology of the main source of activity of private educational institutions is very relevant.