Overview

This thesis attempts to analyze the financial performance of a private school in the light of accounting systems and organizations. Its aim is to demonstrate that the financial performance of private schools can only be achieved through a solid, standardized accounting organization. To carry out our study and achieve our objective, we adopted the analytical method under the comparative approach. This enabled us to process the data gathered through direct interviews and documentary techniques. From the analysis of all the information processed in this dissertation, we found that the managers of Collège Saint Nicolas need to improve their accounting organization, as the analysis of the school's financial performance depends on it. More specifically, they need to implement the accounting system for not-for-profit entities (SYCEBNL), to facilitate the management of financial resources. To this end, we have formulated a number of proposals for the future, including the drafting of an accounting procedures manual, staff training, and the introduction of a new accounting system.

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