EducationResearch ii l li ii Industry-Academa CollaborationHUHospitaHUAumni AssocationManagement informationFnancal informationSocal and andFundTuition and admission feesEntrance examination feesNational university corporationsFor details on the National University Corporation Accounting Standards, please visit the Ministry of Education, Culture, Sports, Science and Technology website.(Japanese Page)Hospital incomeMiscellaneous income Etc.Commissioned research incomeDonations Etc.52Turned into revenue as time passes and projects are deemed to have been carried out (management expenses grants (in principle), tuition fees)Turned into revenue based on the achievement of projects (management expenses grants (projects, etc.))Turned into revenue based on the occurrence of expenses for projects being deemed to be execution of operations (management expenses grants (retirement allowances, etc.), donations, subsidies, income from commissioned research, etc.)Implementation of projects subject to a certain level of government involvementReceiving financial support to enable the fulfillment of the roles and functions entrusted to them by the national governmentNo distribution of surplus funds to investorsVarious income sources of national university corporationsNational university corporations are of a public nature, and their main objective is education and research; therefore, they do not aim to make a profit.For this reason, the accounting system for national university corporations is based on corporate accounting principles, but also incorporates accounting procedures suited to the characteristics of national university corporations.Here we provide a brief explanation of the accounting system for national university corporations.Revenue awarenessNational university corporations are supported by income from various stakeholders, including management expenses grants, student fees such as tuition, hospital income, and income from commissioned research. These are accounted for depending on the nature of the income.When management expenses grants, tuition fees, income from commissioned research, etc. are received, they are recorded as liabilities based on the idea that universities take on an “obligation to perform services” and are recognized as revenue after the obligation is fulfilled by accomplishing the services.Criteria for turning into revenueProfits of national university corporationsThe relationship between expenses and revenues at national university corporations is basically one between the expenses incurred to conduct education, research, etc. and the revenues that cover them, and it differs from that of companies where expenses are incurred to obtain revenues.On the other hand, if operations are carried out efficiently, profits (retained earnings) will be generated. Of this profit, the amount approved by the Minister of Education, Culture, Sports, Science and Technology as having arisen through management efforts will become a “reserve for specific purposes” and will be used from the following academic year onwards in accordance with the use of surplus funds in the Mid-term plan.National university corporations, which are expected to serve the public interest at a high level, are subject to a certain degree of involvement from the government, and decisions may not always be made solely by the corporation.National university corporations are not necessarily expected to operate on an independent accounting basis, and they receive management expenses grants, facility grants, etc. in order to carry out the tasks entrusted to them by the government.Unlike a for-profit company, universities do not distribute surpluses to investors; instead, they use only those amounts approved as necessary to carry out their operations.GovernmentManagement expenses grants Subsidies for facility development Etc.StudentsPeriodic basisAchievement basisExpense recognition basisPatients etc.Companies etc.Accounting System for National University CorporationsCharacteristics and unique accounting procedures of national university corporationsThe accounting system for national university corporations incorporates unique accounting procedures that take into account the following characteristics.Characteristics of national university corporationsAccounting procedures unique to national university corporations04
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