How to write the accounting entries of the operating income of the owner of a private kindergarten

Entries are made when profits are distributed. Borrow: Profit distribution - investment dividends payable.

Credit: Profit payable - dividends on investment of so-and-so.

Entries are made when cash is paid for profits.

Borrow: Profit payable - dividends on certain investments.

Credit: Tax Payable - Income Tax Payable (Dividend Income).

Credit: Bank deposits.

Introduction: The Ministry of Education released the "National Education Development in 2019" according to the "China Education Overview", which shows that in 2019, there were 10,000 private kindergartens, an increase of 7,457 over the previous year.

10,000 children in kindergartens; There were 10,000 children in kindergartens, an increase of 10,000 over the previous year, and the proportion of the total number of children in kindergartens (classes) in preschool education in the country reached a slight decrease of one percentage point over the previous year.

Private kindergartensMain business incomeaccounting entries.

Borrow: Bank deposit.

etc., credit: business income.

Illustrate. The accounting treatment of private kindergartens can be carried out with reference to the Accounting System for Primary and Secondary Schools No. 28.

No. 4101 "Business Income" accounts for the income obtained by primary and secondary schools in carrying out education and teaching and their auxiliary activities in accordance with the law.

It mainly includes administrative fees.

For example, tuition fees, accommodation fees, examination registration fees, examination administration fees, etc., which are included in administrative fees, scientific research income, and external service fees directly related to education and teaching activities (such as non-academic training fees that are not included in administrative fees, etc.).

Kindergarten (English, German.

Kindergarten), formerly known as Kan'er Garden, was created hundreds of years ago from Prussia.

Introduced system.

It used to be known as Mengyang Garden and Kindergarten. According to the "Kindergarten Work Regulations".

Kindergartens are institutions for the care and education of preschool children over the age of 3. Kindergarten age children are generally 3 to 6 years old.

The mission of the kindergarten is to relieve the constraints of time, space and environment on the family's role in raising children, so that children can develop healthily physically, intellectually and emotionally.

It can be said that kindergarten is a happy world for children, which can help children spend their childhood healthily and happily, not only to learn knowledge, but also to get in touch with collective life from an early age.

Kindergarten education, as the foundation of the entire education system, is the preparatory education of children (complete and healthy character, good behavior habits, basic natural and social knowledge).

There is no clear distinction in its educational curriculum, which is roughly made up of five areas: language, science, arts, health and society, as well as a variety of activities. The various fields are integrated with each other to determine the content of teaching.

Borrow: Bank deposit or cash on hand.

Credit: main business income.

Borrow: cash or bank deposit.

Credit: main business income.

1. Record and store accounting information through the setting and registration of account books.

Recording the economic operations recorded in the accounting vouchers into the relevant account books can comprehensively reflect the various capital movements that occur in the accounting entity in a certain period of time and store all the accounting information required.

2. Through the setting of account books and registration, classification, and summary of accounting information.

Account books are composed of different interrelated accounts, through which they can reflect various accounting information in categories and provide details of economic activities in a certain period of time. On the other hand, it can provide comprehensive accounting information necessary for all aspects through the calculation of the amount and balance to reflect the financial position and operating results.

3. Through the setting and registration of account books, checking and correcting accounting information, account book records are the further sorting of accounting voucher information.

4. Through the setting and registration of account books, tabulation and output of accounting information.

In order to reflect the financial situation of a certain date and the operating results of a certain period, the closing of accounts should be carried out on a regular basis, the relevant account books should be checked, the amount and balance of the current period should be calculated, and the accounting statements should be prepared accordingly to provide the required accounting information to the relevant parties.

Shenzhen private kindergarten financial management measures (trial) private kindergarten shall, in accordance with the nature of the registration of legal persons and the provisions of the provisions of the articles of association of the park, choose the applicable accounting system for accounting, the preparation of accounting reports, reasonable calculation of the cost of services, to ensure the authenticity, integrity and compliance of accounting information, all assets, liabilities, income, costs and net assets should be accounted for, shall not withhold income, inflated expenditures, misappropriation of school funds, shall not exist any off-the-books assets, liabilities, income, costs and net assets.

The organizer of a private kindergarten can use funds, in-kind, land use rights, intellectual property rights and other property (hereinafter referred to as assets) as capital contributions. **Subsidies, fees charged to children in kindergartens, loans and other liabilities of private kindergartens, and donated property received do not belong to the organizer's contributions. Organizers shall, in accordance with the relevant provisions of the timely and full performance of the obligation to contribute, kindergarten during the existence of the capital shall not be withdrawn, shall not misappropriate funds.

Private kindergarten accounting processing, 1, according to the original voucher preparation of accounting vouchers.

2. Prepare a summary table of accounts according to the accounting vouchers.

3. Register accounting books (including general ledger and sub-ledger) according to accounting vouchers and account summary tables.

4. Prepare accounting statements (including balance sheet and profit and loss statement) according to the accounting books (mainly the general ledger).

5. Prepare tax returns according to accounting statements.

6. Year-end profit and loss (profit and loss can also be carried forward month by month).

7. Prepare annual accounting statements (including balance sheet, profit and loss statement, cash flow statement).

8. Prepare the annual income tax report and the self-check form of final settlement and payment of other taxes according to the annual accounting statements.

The requirements for making accounts are simple:

Private kindergartens require the following ledgers: accounting vouchers, cash journals, bank journals, general ledgers, subledgers, and ledger ledgers. Private kindergartens are public welfare undertakings and private non-profit organizations.

Therefore, private kindergartens do not implement the "enterprise accounting system", nor the implementation of the "public institution accounting system", but should implement the "private non-profit organization accounting system". Private kindergartens shall, in accordance with the provisions of the accounting law, independently set up accounting books, establish a financial management system, shall not be mixed with the accounting of the organizers, the organizers of other institutions or enterprises invested in accounting or combined bookkeeping.

Summary. Suppose your private kindergarten charges tuition and food fees, here are the possible accounting entries:1

Tuition Income Loan: Bank Deposit Loan: Tuition Income 2

Food Expenses Income Loan: Bank Deposit Loan: Food Expenses Income 3

Salary Expenditure Loan: Salary Expenditure Loan: Bank Deposit 4

Utility Bills Loan: Utility Bills Loan: Bank Deposits 5

Rent Expenditure Loan: Rent Expenditure Loan: Bank Deposit 6

Purchase Toys Expenditure Loan: Purchase Expenditure Loan: Bank Deposit 7

Printing Textbook Expenditure Loan: Purchase Expenditure Loan: Bank Deposit Note:

Accounting entries for private kindergarten tuition, how to do the income of food expenses, and how to do various expenses.

Assuming that your private kindergarten charges tuition and food fees, the following are the possible accounting entries and balances:1Tuition income borrowed:

Bank Deposit Loan: Tuition Fee Income 2Food income borrowed:

Bank Deposit Loan: Food Fee Income 3Salary expenses borrowed:

Salary Expense Credit: Bank Deposit 4Utility bills debited:

Utility Bills Credit: Bank Deposits 5Rent expenses borrowed:

Rent Expenditure Loan Vertical Trace: Bank Deposit 6Spending on the purchase of toys borrowed:

Purchase Expenditure Credit: Bank Deposit 7Expenditure on printed textbooks borrowed:

When the same is simple, the preparation of accounting entries should follow the requirements of accounting standards and relevant laws and regulations.

These are not accounting subjects, can you just use these, and don't you check taxes?

For the tuition income of private kindergartens, it can generally be recorded according to the following accounting entries: debit: accounts receivable (or student travel fee income) account credit:

Tuition income (or accounts receivable) account, in which the debit side records accounts receivable or Xiangzhen Bank tuition income, and the credit party records tuition income or accounts receivable, and the specific account name and code may vary according to the actual situation. For food expenses, it can be recorded according to the following accounting entries: Debit:

Cash (or bank deposit) account credit: Food expense income account, where the debit side records cash or bank deposits, and the credit side records food expense income. In addition to tuition income and food fee income, private kindergartens may also have various other expenses, such as rent, water and electricity bills, salaries, etc.

A cash (or bank deposit) account in which the debit side records the associated charges and the credit side records the cash or bank deposit. The specific name and code of the relevant expense account may vary depending on the actual situation.

The specific account name and code need to be determined according to the actual situation. Generally speaking, the accounting subjects of the Minchun Poor Kindergarten should at least include assets, liabilities, owners' equity, income, expenses and other subjects. The establishment and use of accounting accounts shall be subject to relevant accounting standards and regulations.

At the same time, when it comes to tax issues, it is also necessary to file tax returns and pay taxes in accordance with the provisions of the tax law. Therefore, in practice, it is necessary to carefully study the relevant accounting and tax regulations to ensure the correctness and legitimacy of accounting entries.

Borrow: Cash. Credit: Other accounts receivable.

Debit: Other receivables.

Credit: Operating expenses.

According to Annex 3 of the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2016 No. 36), the educational services provided by schools engaged in academic education are exempt from VAT.

Income from the provision of educational services exempt from VAT. It refers to the income obtained from providing academic education services to students enrolled in the prescribed enrollment plan, including: tuition, accommodation fees, textbook fees, homework fees, and examination registration fees collected according to the prescribed standards after being reviewed and approved by the relevant departments.

and the income from food expenses derived from the provision of catering services in school canteens. Other income, including sponsorship fees and school choice fees collected by the school in various names, is not subject to VAT exemption.

The kindergarten implements the common accounting entries of the accounting system for non-profit organizations.

1. Pay teachers and salaries

Borrow: Administrative expenses.

Credit: Employee Compensation Payable.

2. Pay for the food and oil for the students

Borrow: Administrative expenses.

Credit: Bank deposits.

Cash on hand. 3. Pay ** fee:

Borrow: Administrative expenses.

Credit: Bank Deposits Cash on hand.

4. Pay the water bill:

Borrow: Administrative expenses.

Credit: Bank Deposits Cash on hand.

5. Pay for the purchase of daily necessities.

Towels) cost:

Borrow: Administrative expenses.

Credit: Bank Deposit which sells to make cash in stock.

6. Purchase teaching aids:

Borrow: Fixed assets Low-value consumables.

Credit: Bank Deposits Cash on hand.

7. Pay for advertising and publicity

Borrow: Selling expenses.

Credit: Bank Deposits Cash on hand.

8. Pay the rent of the teacher's rent

Borrow: Administrative expenses.

Credit: Bank Deposits Cash on hand.

9. Refund of students' tuition fees for half a year:

Borrow: main business income.

Credit: Bank deposits.

10. Pay for the purchase of student uniforms:

Borrow: Administrative expenses.

Credit: Bank Deposits Cash on hand.

11. Carry-forward costs:

Borrow: Cost of main business.

Credit: Administrative expenses.

Credit: Selling expenses.

12. Carry forward income to the profit of the current year.

Borrow: main business income.

Credit: Profit for the year.

13. Carry forward costs to the profit of the current year:

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.