A Study for the Development of Public Accounting System for the Board of Education and its Feasibility

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In order to find out the level of the readiness to accept the Public Accounting System for Education, we have carried out the survey by the questionnaire to the educational institutions and the local governments (including Board of Education). Also we have found out the difference of the Public Accounting System for Education between countries and or local governments, through investigating into the Public Accounting System of UK and USA. And the more by applying the double-entry bookkeeping and the accrual methods, we have prepared the financial statements of the primary school and the junior high school. As a result it was appeared that the real educational cost was much larger than the nominal one.