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Application Research on Accrual Basis in Accounting of Colleges and Universities

Zhou Yi

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Abstract

With the rapid development of higher education in recent years,the accounting recognition which uses the cash basis can not meet the needs of university financial management.According to the actual problem of cash basis of accounting in colleges and universities in our country,the article analyzes accrual basis application necessity and advantage in colleges and universities,and then discusses the application method of accrual basis of accounting.

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What this paper is about

With the rapid development of higher education in recent years,the accounting recognition which uses the cash basis can not meet the needs of university financial management.According to the actual problem of cash basis of accounting in colleges and universities in our country,the article analyzes accrual basis application necessity and advantage in colleges and universities,and then discusses the application method of accrual basis of accounting.

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Available abstract

With the rapid development of higher education in recent years,the accounting recognition which uses the cash basis can not meet the needs of university financial management.According to the actual problem of cash basis of accounting in colleges and universities in our country,the article analyzes accrual basis application necessity and advantage in colleges and universities,and then discusses the application method of accrual basis of accounting.

Key concepts: Accrual, Accounting, Revenue recognition, Cash, Basis (linear algebra), Business, Management accounting, Financial accounting

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