Accounting & Bookkeeping ยท KBLI 85210

Higher Education Accounting

Higher education institutions have unique accounting: fund accounting (restricted vs unrestricted), multi-semester tuition recognition, research grant accounting, and endowment management. Arunika Consulting helps universities prepare PSAK 45-compliant books.

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What usually goes wrong

  • Fund Accounting

    Unrestricted, temporarily restricted, permanently restricted.

  • Tuition Revenue

    Recognized per semester.

What we do

  1. 01

    Fund System

    Restricted vs unrestricted with net asset classification.

    • Compliant

Related regulations

  • PSAK 45

    Non-Profit Organizations

    Financial reporting for educational foundations

  • PSAK 72

    Revenue

    Tuition fee, SPP, research grant revenue

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

How is educational foundation accounting?

PSAK 45: net assets classified as unrestricted, temporarily restricted, permanently restricted. Revenue when restriction met.

How do accounting services improve operating cost efficiency?

Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.

Can financial reports be accessed in real time?

Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.

How do you ensure reports are ready for external audits or banks?

Reports are prepared with clear documentation and traceable transaction data.

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Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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