Revenue recognition

ats

Joined
Jun 26, 2022
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Cameroon
Hi folks,

have couple of questions regarding revenues recognition for schools.
Any input is welcome as I am trying to benchmark what is the most common practices in the industry.
The questions are the following:

1) When do schools recognize revenues from tuition fees in general?

2) In the case of a student paying one month prior the school intake is the revenue recognized
2-a) at the end of the term,
2-b) at the beginning of the new term
2-c) at the time of the payment
2-d) Other, please specify.

I think school recognize revenue from tuition after they are earned, not paid. But I curious to see if anyone here has ever came across different practice.
Thank you in advance for any comment.

Best,
Arnold
 

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