Облік доходів від надання послуг науковими установами
Accounting income from services provided by scientific institutions

Summary/Abstract: The goal of the research is to examine the classification of revenues from services provided by scientificinstitutions of public sector for use in accounting and its compliance with budget legislation in the process ofmodernization of the accounting system in the public sector of Ukraine.The research results. Developed and proposed changes to the existing legislation, adopted before thereform of the accounting and financial reporting, to agree the classification of income from the provided servicesof approved NR(S)APS 124 “Income”. Own revenues of scientific institutions of public sector included in incomefrom exchange operations and become a source of special funds. Formed classification and mapping revenuefrom providing services on accounts in accordance with the Plan of Accounts in the public sector and estimatesof public sector institutions, according to budget classification codes revenue.The object of study – scientific institutions of public sectorConclusions. As a result of the research were confirmed that the own revenues of public sector institutionsare divided into the following groups: 1) revenues from the provisions of services; 2) other incomes. Theclassification of income will be reflected in the account 711 «Income from services provided by administrators ofpublic funds», for which will open four analytical sub-accounts. Recommended accounts of 5th order allow toform information on each activity depend on industry characteristics in accounting registers.

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