學校法人의 會計制度에 관한 硏究

Abstract

The objective of this essay is to analyse special rules of the educational foundation's accounting system, present methods of improving the contradictory duality of the accounting system of the private university, and formulate its unitary accounting system. The content of this essay is arranged as follows: 1. Chapter 1 is the introductory part in which the major subject of the research is the accounting system of the private university as a nonprofit organization. The solution of the problems on the practical side of the accounting is also discussed. 2. Chapter 2 deals with the concept of the educational foundation, the types of nonprofit corporation, and the attributes of nonprofit corporation and the educational foundation's accounting. 3. Chapter 2 discusses the concept of the nonprofit organition, the characterstics of the nonprofit accounting system and the theory of nonprofit accounting in connection with the theories of nonprofit corporation and accounting system. 4. In chapter 3 the accounting of nonprofit corporation is analysed, and the significance of nonprofit corporation's accounting and its substance are examined. Calculations of nonprofit corporation's accounting and corporate property are also analyzed, and preparation of financial statements of nonprofit corporate accounting is discussed 5. Chapter 4 contains the analysis of educational foundation's accounting system. Budgetary accounting system of the private university, special rule of the financial accounting of the private organization, its financial rule (a proposal), problems of private university and their remedies are discussed. 6. Chapter 5 is the concludtion part, in which all items discussed above are summarized and arranged in order.