What kind of financial treatment do school based educational institutions need to do at the end of t

Hello before you met me.

School-level educational institutions shall, in light of their own actual needs, select relevant subjects in accordance with the statutory chart of accounts set forth in the "Accounting System for Non-Governmental Non-Profit Organizations", and set up account books accordingly to carry out general categorical accounting and detailed categorical accounting. The names and numbers of commonly used accounting subjects in schools: 1. Asset classes:

1001 Cash, 1002 Bank deposits, 1009 Other monetary funds, 1101 Short-term investments, 1121 Accounts receivable, 1122 Other receivables, 1201 Inventories, 1301 Expenses to be amortized, 1501 Fixed assets, 1502 Accumulated depreciation, 1505 Construction in progress, 1506 Cultural relics and cultural assets, 1509 Disposal of fixed assets; 2. Liabilities: 2101 short-term borrowings, 2202 accounts payable, 2203 accounts receivable in advance, 2204 wages payable. 2206 Taxes payable.

2209 Other accounts payable. 2301 Provision for expenses; 3. Net assets: 3101 Unrestricted net assets.

3102 Restricted net assets; 4. Income and expenses: 4101 Donation income, 4301 Service provision income, 4601 Investment income, 4901 Other income, 5101 Business activity costs, 5201 Management expenses, 5301 Financing expenses, 5401 Other expenses.

Its accounting treatment is the same as that of an enterprise. Accounting entries are prepared according to the type of business and by account.

Similar to other enterprises, the calculation of wages, depreciation, amortization expenses, the provision of tax payable and carry-forward, the carry-forward of profit and loss, and the calculation of income tax payable through the calculation of profits.

1. Private training schools are private non-enterprise units, and implement the "Accounting System for Private Non-profit Organizations", and its accounting objectives are to meet the needs of donors, investors, service objects, and regulatory departments for accounting information.

2. Private training schools shall set up accounting institutions according to business needs, with the person in charge of the accounting institution, and if they do not have the conditions for setting up an accounting institution alone, they must be equipped with full-time accounting personnel in the relevant institutions, and must designate accounting supervisors. The immediate family members of the main leaders of the school (husband and wife, direct blood relatives, collateral blood relatives within three generations, and spouses) shall not serve as the person in charge of the accounting institution or the accounting supervisor of the unit, and the accounting personnel must hold the "Accounting Qualification Certificate" issued by the state.

3. Private training schools take the principle of accrual accounting as the basis of accounting, the so-called accrual system, is to recognize the attribution period of income and expenses according to whether the rights and responsibilities occur, and all the income realized in the current period and the expenses that have been incurred or should be borne should be recorded as the income and expenses of the current period, regardless of whether the payment is received and paid. Income and expenses that do not belong to the current period should not be treated as income and expenses for the current period, even if the money has been received and paid in the current period.

4. The fiscal year of private training schools shall be from January 1 to December 31 of the Gregorian calendar.

5. The accounting of private training schools shall be based on RMB.

6. Private training schools adopt the loan accounting method for accounting treatment.

7. Private training schools shall fill in and review accounting vouchers, register accounting books, prepare financial reports, and implement accounting supervision in accordance with the "Accounting Basic Work Specifications" promulgated by the state. The bookkeeping of private training schools should include: bound general ledger (general ledger), bound cash journal, bound bank deposit journal and loose-leaf detail ledger.

Schools that implement computerized accounting shall comply with the relevant regulations of the Ministry of Finance on computerized accounting when filling in accounting vouchers and registering accounting books.

8. The accounting elements of private training schools include: assets, liabilities, net assets, income, and expenses.

1. Accrual of teachers' salaries:

Borrow: Labor costs.

Credit: Employee Compensation Payable - Wages.

2. Depreciation of the classroom:

Borrow: Labor costs.

Credit: Accumulated depreciation.

Borrow: Labor costs.

Credit: Bank deposits.

4. Obtain income:

Borrow: Bank deposit.

Credit: main business income.

Credit: Tax Payable - VAT Payable - Output Tax.

5. Carry-over labor costs:

Borrow: Cost of main business.

Credit: Labor costs.

The service fee for the permitted operating rights includes franchise fees, follow-up fees and advertising**.

Normal should be included in intangible assets.

Subject capacity. It is then amortized.

Subsequent costs incurred.

Borrow: Management Expenses, Credit: Bank Deposits;

If the product purchase markup is paid, it is credited to the product purchase cost; If you're paying for advertising**, then.

Borrow: sales expenses, credit: bank deposits.

The same, quarterly accrual of each **, semi-annual and annual: because the quarter has been raised, so it is not mentioned. "Dividends and dividends" are taxed for accounting.

Main discipline: accounting.

Major courses: Management, Principles of Accounting, Financial Management, Intermediate Financial Accounting, Auditing, Cost Accounting, Management Accounting, Computerized Accounting, Advanced Financial Accounting, Management Statistics.

Degree Programs: English, Management Statistics, Intermediate Financial Accounting, Advanced Financial Accounting and Accounting are the study of how companies recognize revenue and assets in a certain business cycle. In addition to preparing financial statements and recording corporate transactions, accountants are more likely to be able to participate in mergers between enterprises, quality management, the application of information technology in finance, tax strategy, and the management decision-making activities of many enterprises

Assurance, auditing, taxation, corporate accounting, management accounting, financial management, bankruptcy liquidation, forensic accounting, budgeting, business consulting, etc. are all areas that the accounting major will cover.

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Similar to the general service industry, other detailed accounts can be set according to the needs of the company.

Don't understand what the point of the question you are asking, are you asking about accounting? You can go to Kao-Yi-Net and hope to find the answers you need on the accounting channel there.

What are the procedures required to start a tutorial class?

To open a training school, you need to: approval certificate from the education department; Professional qualifications for teachers; Proof of occupancy of the house; Safety certificate - for fire protection units; Business license and other certificates.

Documents required for the opening of a training school:

Go to the education bureau where the school is located to get the "Private Education and Training Institutions Approval and Registration Form", the application form must provide the relevant qualifications of the founder, academic degree certificates, etc.) After review and approval, the license can be issued before it can be opened.

2.Apply for a business license from the administrative department for industry and commerce for legal person registration (to provide capital verification certificate, business premises status, etc.);

3.Handle tax registration. As for the expenses, there must be at least 100,000 yuan of registered capital;

4.apply for the formal establishment of private education and training institutions;

1) Report on the status of preparation. Clearly state the basic situation of the preparation, the amount of investment and the basic conditions for running the school.

2) Articles of Association of Private Education and Training Institutions.

The training school requires: a certificate of approval from the Ministry of Education; Teachers' professional qualifications; Proof of occupancy of the house; Safety Certificate - Fire Unit; Business license and other certificates.

Documents required for the training school category:

1.Go to the education bureau where the school is located to obtain the application form for the "Approval Form for Private Education and Training Institutions", and provide the relevant qualifications and degree certificates of the sponsor.

2.Upon approval and approval, a license can be issued. Apply for a business license from the administrative department for industry and commerce of the legal person (provide capital verification certificate, business place status, etc.);

3.Handle tax registration. As for expenses, the registered capital is at least 100,000 yuan;

4.Application for the formal establishment of a private education and training institution;

Before choosing a major, you must first plan your future career development.

Direction, as well as a general understanding of the trends of the selected professional market, and choose a major with development potential. Many parents and students will choose more popular majors, thinking that popular majors are good majors, good development prospects, and high employment rates, but in fact, this is not necessarily the case, because the number of people who choose popular majors is too large, but the competitiveness will be greatly increased, those students who are lacking in learning, but can not find a job, it is difficult to find employment, but the employment rate of students who graduate from those unpopular majors will be even better.

For-profit training institutions need to pay business tax, urban construction education surcharge and other additional taxes, as well as income tax and so on. You need to be taxed on the full amount of your income.

As for whether to include costs and need to be confirmed according to business items, generally speaking, expenses that can be quantified and objectified are included in costs, and expenses that cannot be quantified and objectified are included in various expense items according to the purpose of expenditure.

Non-profit training machines enjoy tax reduction and exemption policies, and are exempt from business tax and income tax.

As for the accounting process, you can take a look, there is nothing to say about this.

Pay attention to the judgment of for-profit and non-profit organizations, which is the most important.

Non-profit organizations refer to organizations that are established in accordance with the law, have the purpose of public service or promote the development of social welfare, do not distribute surpluses, and enjoy tax exemption or tax reduction treatment. ）

Non-profit private schools shall conduct financial accounting in accordance with the Accounting System for Private Non-profit Organizations, and for-profit private schools shall conduct financial accounting in accordance with the Accounting System for Business Enterprises.

The account books of private schools include cashier's account, cash journal, bank deposit journal, accounts receivable ledger, inventory journal, low-value consumables ledger, fixed assets ledger, accounts payable ledger, operating expense ledger, management expense ledger, tax payable ledger, paid-in capital ledger, general ledger, etc.

The requirements for non-governmental non-profit organizations to fill in accounting vouchers, register accounting books, and manage accounting archives shall be implemented in accordance with the provisions of the "Accounting Law of the People's Republic of China", "Accounting Basic Work Specifications", and "Measures for the Management of Accounting Files".

1. The fastest way is to buy financial software, choose the criteria of the school, and the subjects will come out automatically.

2. Private schools belong to public institutions, and the subjects that should be set up should be set up with reference to the state budget accounting, and the commonly used subjects are:

Assets: cash, bank deposits, notes receivable, foreign investment, fixed assets and other liabilities: budget payable, special financial account, borrowed funds and other net assets

Fixed**, business balance, operating balance, business **, balance distribution and other income categories: financial subsidy income, business income, operating income, other income and other expenditures: business expenditure, operating expenses, costs, sales taxes, etc

Looks like you're a layman.

In terms of accounting mechanism, private schools are the same as enterprises.

Can you still use financial software on such a small scale? Don't listen to him. Buy the book.

Cash journal, one book, recording cash receipts and payments.

Bank deposit journal, a book, recording the receipt and payment of bank deposits.

Detailed accounts, because there is basically no business, it is enough to buy one. If you want to remember more clearly, buy a detailed account of management expenses (recording expenses), a detailed account of fixed assets (recording fixed assets, such as a large number of purchased desks, books), a detailed account of materials (recording materials, such as chalk, etc., books), a detailed account of paid-in capital, and an ordinary detailed account (everything else can be recorded in it, such as arrears, receivables, and tuition fees).

General ledger, one book.

That's all there is to it.

With the administrative business version of the financial software, there is no need to purchase a ledger. Need to come to my space to see.