| Along with the rapid development of higher education,the connection between the charge items and the educational cost accounting is becoming closer and closer among colleges and universities.However,because of the deficiency of related management system and the fact that adequate importance is not attached to the cost accounting among colleges and universities,a scientific educational accounting system has not been formed,and related information fails to be properly revealed.Therefore,it`s imperative to establish a scientific accounting system for managing educational cost to guarantee an orderly operation and a healthy development of the current higher educational business.The paper will give an analysis of a number of basic issues,such as accounting object,accounting period,accounting body,and accounting principles,based on the accounting theory,and taking account of the characteristics and primary contents of the concept of educational cost,furthermore,comparisons will be made between statistical method,accounting method,activity-based costing method,accounting adjustment method in terms of applicable range and pros & cons of each of them,from which,a conclusion will be drawn that the accounting adjustment method is the optimal approach to deal with the financial affairs of cost accounting among colleges and universities,and a fairly proper accounting framework will be established.At the end of this paper,a typical case from Q University will be selected as an object for a depth analysis of the accounting results of the educational costs among different departments in the university.The subject in this paper has been explored in both theoretical and practical approaches,and the accounting adjustment method has been applied into the practice of educational cost accounting for the financial affairs in colleges and universities,with the expectations to facilitate the establishment of the educational cost accounting system,and improve the effectiveness of the system. |
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