The Development of Accounting Education at University of Indonesia

Abstract

Lower levels of educational institutions from primary schools to the very top level that universities are the institutions that are oriented non-profit or public sector. Where the institution is also required to have adequate accounting systems in order to provide information about the activities of the entire organization to stakeholders. This paper aims to explore further, starting from the rules of what is used in the preparation of the accounting system of the institution, the purpose of reporting, sources of funding and educational characteristics of the accounting system until the review journals related to the accountability of higher education institutions.