A Study on Receivables and Prepayments Account Management in College and University Accounting Systems

Yan ZHAO

Abstract


The effective management of receivables and prepayments is a guarantee for the smooth operation of daily business in colleges and universities. In the references below (Zhang, 2008; Liao, 2011; Gao & Wang, 2011; Xie, 2011) have carried on the analysis to the existing problems of receivables and prepayments management in colleges and universities of China, but their theoretical study is too much and the guidance for the practical operation is not enough. In this paper, we aim at existing problems of receivables and prepayments management in colleges and universities, put the financial system as the core, and let accountants in charge take the main responsibility to realize the full process control system with risk control in advance, monitored execution, sending applications in time, etc in receivables and prepayments management.

Keywords


Colleges and universities; Receivables and prepayments; Accountant in charge

Full Text:

PDF

References


Gao, W., & Wang, H. (2011). Receivables and prepayments management and risk prevention in higher education institutions. Journal of Anqing Teachers College (Social Science Edition), (9), 105-107.

Liao, X. L. (2011). Explore management methods in colleges and universities’ receivables and temporary lending. Accounting Communications, (5), 147

Shao, P. (2008). A research on receivables and prepayments management. Accounting Communications, (10).

Xie, W. Q. (2011). Receivables and prepayments management with the new accounting system in higher education institutions. The Assets and Finance of Administrative Institutions, (5), 48-49.

Xie, W. Q. (1998) The compiling group for the financial system of higher education institutions. The financial system of higher education institutions (p.11). Beijing: China Renmin University Press.

Zhang, C. L. (2008). A study on strengthening receivables and prepayments management in higher education institution. Chinese Management Information, 30-31.




DOI: http://dx.doi.org/10.3968/5163

Refbacks

  • There are currently no refbacks.


Copyright (c)



Share us to:   

Reminder

  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.


We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases:
[email protected]; [email protected]; [email protected]

 Articles published in Management Science and Engineering are licensed under Creative Commons Attribution 4.0 (CC-BY).

 MANAGEMENT SCIENCE AND ENGINEERING Editorial Office

Address:1055 Rue Lucien-L'Allier, Unit #772, Montreal, QC H3G 3C4, Canada.

Telephone: 1-514-558 6138
Http://www.cscanada.net Http://www.cscanada.org

Copyright © 2010 Canadian Research & Development Centre of Sciences and Cultures