Is the school an accounting for a non profit organization?

Accounting for non-profit organizations is the accounting of ** institutions and other organizations whose main purpose is not to make a profit, such as schools, hospitals, scientific research institutions, libraries, and charities. In China, it is divided into three parts: general budget accounting, administrative unit accounting, and public institution accounting.

Accounting System for Non-Profit Organizations.

1. The system uniformly stipulates the accounting subjects.

In order to facilitate the preparation of accounting vouchers, the registration of account books, the inspection of accounts, and the implementation of accounting computerization. Non-governmental non-profit organizations.

It must not be arbitrarily disrupted and rewritten. There are gaps between certain ledger accounts for the purpose of adding additional ledger accounts.

2. Non-governmental non-profit organizations shall, in accordance with the provisions of this system, set up and use accounting subjects. without affecting accounting.

Requirements and accounting statements.

On the premise of summarizing indicators and providing unified financial and accounting reports, some accounting accounts can be added, reduced or merged according to the actual situation.

Except as already provided for in this system, private non-profit organizations may determine the setting of detailed accounts on their own as needed, provided that they do not violate the requirements of unified accounting.

3. With regard to the names of accounting subjects, non-governmental non-profit organizations may, on the basis of the specific conditions of the organization and on the basis of not violating the principles of the use of accounting subjects, determine the names of the accounting subjects that are suitable for the organization.

4. Non-governmental non-profit organizations are filling out accounting vouchers and registering accounting books.

The name of the account should be filled in, or the name and number of the account should be filled in at the same time, and only the account number should not be filled in, but the name of the account should not be filled.

5. Non-governmental non-profit organizations shall, in accordance with the requirements of this system on the basis, basis, principles and methods for the preparation of financial accounting reports, provide true and complete financial accounting reports to the outside world.

Non-governmental non-profit organizations must not violate regulations by arbitrarily changing the basis, basis, principles and methods for compiling financial accounting reports, and must not arbitrarily change the accounting caliber of data related to financial accounting reports provided for in this system.

VI. The annual and interim financial accounting reports of non-profit organizations shall reflect at least two years or two relevant accounting periods.

comparative data.

If it is a public school, it is run by ** organization, it is a public welfare, and it is a non-profit organization. If it is a private school, it is not a non-profit organization because the private school charges a fee. The fees charged by private schools include a certain profit margin, which is a for-profit enterprise.

For example, state-run schools are non-profit organizations, while private schools are not non-profit organizations.

Resource providers for nonprofit organizations do not have ownership of the organization. The accountant of the enterprise has ownership of the assets of the enterprise according to the proportion of shareholding.

Non-profit organizations do not have paid-in capital, and corporate accountants have paid-in capital. The interest of a non-profit organization in the organization is called net assets, and the accounting of a business is called owner's equity. Non-profit organizations divide net assets into unrestricted net assets and restricted net assets, and corporate accounting divides owners' equity into paid-in capital, capital reserve, surplus reserve, and undistributed profits.

Non-profit organizations are to provide public goods or services to the society as a function to complete, not for profit. Business accounting is aimed at maximizing the profits of a business.

Enterprise accounting must follow the basic principles of accounting, non-profit accounting must strictly abide by the budget revenue and expenditure approved by the state authority organs or higher-level departments, and the management and use of funds must be subject to certain restrictions.

The accrual accounting system is used as the accounting treatment principle for enterprise accounting, and the accounting treatment principle is based on the cash basis for non-profit organization accounting.

Corporate accounting must carry out cost accounting, and non-profit organizations may or may not do cost accounting as appropriate.

Accounting for non-profit organizations is divided into three parts: general budget accounting, administrative unit accounting, and public institution accounting. According to the nature of the enterprise, there are commercial enterprise accounting, industrial enterprise accounting, agricultural enterprise accounting, construction enterprise accounting, and transportation enterprise accounting.

The role of non-profit organizations:

1. Social services. Provide intermediary services and direct services to members of society.

2. Social communication. Serve as a bridge for communication between ** and the enterprise and ** society. On the one hand, reflect the opinions and suggestions of enterprises and society to provide information for the company; On the other hand, assist in publicity, guidance, supervision and other aspects of the work.

such as various industry associations).

3. Social evaluation. Fair evaluation of production and consumer goods (e.g., various investigative agencies).

4. Social adjudication. Mediate disputes between members of society, such as consumer protection associations.

5. Political role. Legitimacy is the commitment to the status of people who enjoy authority and their obedience to their orders.

6. Supervisor of power. Non-profit organizations provide a space for self-organization for people's free association, these organizations aim at the public interest, with the purpose of protecting the overall interests of mankind, and through organized activities, arouse public awareness and influence public decision-making.

7. Cultivator of democratic values. It is conducive to cultivating the public's correct view of political participation.

Non-profit is to provide public goods or services to the society as a function, not for profit. Business accounting is aimed at maximizing the profits of a business.

** It is rigid with the non-profit budget and has a hard binding effect on financial activities. The budget of enterprises is relatively flexible, and it can be adjusted according to changes in business activities.

Accounting refers to the accounting system used to recognize, measure, record and report the financial revenue and expenditure activities of public institutions and the performance of their fiduciary responsibilities.

Accounting for public non-profit organizations is accounting for public institutions. Accounting mainly refers to financial accounting and accounting of administrative units. The main body of the two is different, one is a public institution, and the other is **.

The accounting content is also different, such as the accounting of public institutions may have operating income, while the accounting of ** is not allowed to have business activities. The fixed assets of public institutions need to be depreciated, and ** depreciation is not provided for fixed assets.

Accounting for non-profit organizationsNon-governmental non-profit organizations refer to social service organizations that are funded by the private sector and are not for profit, and engage in public interest activities such as education, science and technology, culture, health, and religion.

<> Chart of Accounts for Private Non-Profit Organizations.

1. Asset classes.

1 1001 cash.

2 1002 bank deposits.

3 1009 Funds in other currencies.

4 1101 Short-term investments.

5 1102 Provision for short-term investment price decline.

6 1111 Notes receivable.

7 1121 accounts receivable.

8 1122 Other receivables.

9 1131 Provision for bad debts.

10 1141 Accounts in advance.

11 1201 Inventory.

12 1202 Provision for decline in value of inventories.

13 1301 Expenses to be amortized.

14 1401 Long-term equity investment.

15 1402 Long-term debt investments.

16 1421 Provision for impairment of long-term investments.

17 1501 Fixed assets.

18 1502 Accumulated depreciation.

19 1505 works in progress.

20 1506 cultural relics and cultural assets.

21 1509 Disposal of fixed assets.

22 1601 Intangible assets.

23 1701 Delegated ** Assets.

2. Liabilities.

24 2101 Short-term borrowings.

25 2201 Notes payable.

26 2202 Accounts payable.

27 2203 Advance receivables.

28 2204 Wages payable.

29 2206 Taxes payable.

30 2209 Other accounts payable.

31 2301 Provision for expenses.

32 2401 Projected liabilities.

33 2501 Long-term borrowings.

34 2502 Long-term payables.

35 2601 Delegated ** Liabilities.

3. Net assets.

36 3101 Unrestricted net assets.

37 3102 Qualified net assets.

Fourth, income and expenses.

38 4101 Income from donations.

39 4201 Income from contributions.

40 4301 Income from services rendered.

41 4401 **Subsidized income.

42 4501 Revenue from merchandise sales.

43 4601 Income on investments.

44 4901 Other income.

45 5101 Operational costs.

46 5201 Administrative costs.

47 5301 Financing costs.

48 5401 Other costs.

The printing of the Junior Accounting Admission Ticket requires candidates to log in to the National Accounting Qualification Evaluation Network.

According to the prompts, candidates must pay attention to the printing time published on the local official website and do not miss it.

Printing process of the Junior Accounting Admission Ticket.

1. Candidates log in to the "National Accounting Qualification Evaluation Network".

Click the "Print Admission Ticket" button on the left side of the page.

2. Click to select "Admission Ticket Printing", and click "Primary Admission Ticket Printing" after opening.

3. Select the province where you want to apply for the exam, enter the ID number, name and additional code, and click Query.

Is there a restriction on applying for the Junior Accounting exam?

The registration conditions for the primary accounting exam are not very high, the restrictions are relatively low, and there is no requirement for working years.

1. Abide by the "Accounting Law of the People's Republic of China" and the national unified accounting system and other laws and regulations.

2. Have good professional ethics and no serious violations of financial discipline.

3. Love accounting work, and have the accounting professional knowledge and business skills of the corresponding number of sails.

In addition to the basic conditions, those who register for the primary qualification examination must also have a high school graduation (including high school, technical secondary school, vocational high school and technical school) or above recognized by the national education department.

The subject content of the Elementary Accounting Exam.

The Fundamentals of Economic Law course mainly examines the candidates' mastery of the basic laws and regulations related to accounting, involving the scope of VAT taxation and the calculation of VAT payable; Calculation of the scope of consumption tax and the amount of consumption tax payable; Urban maintenance and construction tax, vehicle purchase tax, etc., this subject has a lot of memorization content.

The "Elementary Accounting Practice" course focuses on the candidates' business operation ability, and requires the candidates to be proficient in using basic accounting skills to solve conventional accounting practice problems, involving the measurement attributes and application principles of accounting elements, the classification of original vouchers and accounting vouchers, etc., which is the core subject of the examination.