The basic process of kindergarten accounting

Due to the diversity of the nature of the economic market, accounting in different industries is also responsible for the content of inconsistency, recently some students asked the teacher, said that they work in the kindergarten, but do not know what the accounting process of kindergarten accounting is, I hope the teacher can help to answer it, then let's take a look at the process of accounting in kindergarten.

1. In fact, we need to make one thing clear, that is, no matter what industry it is, the accounting process is almost the same, but it is simple and cumbersome, and the content involved is different, but the framework process of accounting is the same.

1. Review the original voucher first, and prepare the accounting voucher after the audit is correct.

2. Then register various detailed ledgers according to the accounting vouchers.

3. At the end of the month, accrual, amortization, and carry-over, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements.

6. Bind the account vouchers into a book and keep them properly.

7. Tax declaration.

2. Subjects may be set up in accordance with the school accounting system or the accounting system of public institutions.

1. Review according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct. 2. Register various detailed ledgers according to the accounting vouchers. 3. At the end of the month, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, and prepare a summary table of accounting vouchers.

First of all, we need to make it clear that the accounting process is actually the same, but the content involved is different. Kindergarten accounting includes the following steps:

1. Review the original vouchers.

Prepare accounting vouchers after confirmation; 2. Register various detailed ledgers according to accounting vouchers; 3. At the end of the month, accrual, amortization, and carry-over, sort out the relevant accounting vouchers and summarize them, prepare a summary table of accounting vouchers, and register the general ledger on this basis.

4. Settlement and reconciliation should be consistent with the account certificates, accounts and accounts; 5. Prepare accounting statements. 6. Bind the accounting vouchers into a book and keep them properly; 7. Complete the tax declaration.

Implementation of the Non-Profit Organization Accounting System:

1. Pay teachers' salaries and borrow: management fees.

Credit: Employee Compensation Payable.

2. Pay for the food and oil of the students, borrow: management expenses, loan: bank deposit.

Cash on hand. 3. Pay ** fee, borrow: management fee, credit: bank deposit cash in hand.

4. Pay water bills, borrow: management expenses, Suisong loan: bank deposit guess Meng Zheng cash in hand.

5. Pay for the purchase of daily necessities.

towels).

In fact, the accounting process is almost the same, but the content involved is different. Kindergarten accounting includes the following steps:

1. Review the original voucher and prepare the accounting voucher after confirming that it is correct;

2. Register various detailed ledgers according to accounting vouchers;

3. At the end of the month, accrual, amortization, and carry-over, sort out the relevant accounting vouchers and summarize them, prepare a summary table of accounting vouchers, and register the general ledger on this basis.

4. Settlement and reconciliation should be consistent with the account certificates, accounts and accounts;

5. Prepare accounting statements.

6. Bind the accounting vouchers into a book and keep them properly;

7. Complete the tax declaration.

1. Review the original voucher and prepare the accounting voucher after confirming that it is correct;

2. Register various detailed ledgers according to accounting vouchers;

3. At the end of the month, accrual, amortization, and carry-over, sort out the relevant accounting vouchers and summarize them, prepare a summary table of accounting vouchers, and register the general ledger on this basis.

4. Settlement and reconciliation should be consistent with the account certificates, accounts and accounts;

5. Prepare accounting statements.

6. Bind the accounting vouchers into a book and keep them properly;

7. Complete the tax declaration.

As long as the company is established, it is necessary to hire an accountant to do the company's accounting, although it is an educational institution, but it is also a for-profit organization, so it is also necessary to do the accountant to do the doutanwu account, calculate the school's income and expenditure, and deal with other financial issues related to the school, so what does the kindergarten accountant need to do, does the kindergarten accountant need to file taxes? Let's take a look.

Kindergarten is a for-profit organization, so the accounting scum needs to calculate the income and expenditure of the institution, but also to deal with the tax issues of the kindergarten, the following is a specific introduction to the accounting work of the kindergarten.

Calculating Income: Kindergarten accountants need to calculate the total amount of student contributions per semester.

Calculate expenses: Kindergarten accountants need to calculate the cost of updating equipment in the kindergarten every year, monthly employee salaries, monthly material expenditures, kindergarten rent, utilities and other miscellaneous expenses, etc.

Kindergarten accounting needs to file taxes, although kindergartens are educational institutions, but also profit-making institutions, as long as there is an income of institutions need to file taxes, so as to comply with the laws of our country.

Most kindergarten students will have lunch at school, so some kindergarten accountants need to publicize the meal situation with parents every day, so that the cost of meals and the number of diners on each day need to be counted.

Accounting in a kindergarten is relatively complex, because students move around every empty day or semester in the kindergarten, and many accounts need to be recalculated.

Review the original voucher and prepare the accounting voucher after confirming that it is correct;

Register various sub-ledgers according to the accounting vouchers;

At the end of the month, accrual, amortization, carry-over, sort out the relevant accounting vouchers and summarize, prepare the summary table of accounting vouchers, and register the general ledger on this basis;

Settlement and reconciliation should be consistent with the account certificates, accounts and facts;

preparation of accounting statements;

Bind the accounting vouchers into a book and keep them properly;

Complete the tax return.

The kindergarten, formerly known as the Kan'er Garden, was a system introduced from Prussia a hundred years ago. Formerly known as Mengyang Garden and Kindergarten, it is a pre-school educational institution that is used to focus on the care and education of young children, usually accepting children between the ages of three and six.

Enterprises apply for loans from banks due to economic problems, and the loan methods include long-term loans and short-term loans. How to make accounting entries when accruing bank loan interest?

Accrual of interest entries on bank loans.

1. Accounting entries for short-term loan interest.

Borrow: Financial Expenses Interest Expense (Financial Enterprise).

Credit: Interest Payable on Bank Deposits.

When paying interest.

Debit: Interest payable (withheld).

Financial expenses: Interest expenses (financial enterprises), etc. (unprovisioned part).

Credit: bank deposits, etc.

2. Accounting entries for interest on long-term loans.

1) Pay interest in installments.

Borrow: construction in progress, manufacturing costs, financial expenses, R&D expenditures, etc.

Credit: Interest payable.

Long-term borrowings – interest adjustments.

2) Lump sum repayment of principal and interest at maturity.

Borrow: construction in progress, manufacturing costs, financial expenses, R&D expenditures, etc.

Credit: Long-term borrowings – accrued interest.

Long-term borrowings – interest adjustments.

Interest payable is a liability account. Interest payable refers to the interest payable by the enterprise in accordance with the contract, including the interest payable on deposits, long-term loans with interest payment in installments and repayment of principal when due, and corporate bonds.

What are short-term and long-term borrowing?

Short-term loans are called loans within one year, and the main forms of borrowing include temporary loans, business turnover loans, seller's credit, and pre-purchase deposit loans.

Long-term borrowings refer to borrowings with a term of more than one year or more than one year.

Difference: For long-term borrowing, borrowing refers to the financial expenses of the blind world - interest expenses, and short-term loans generally do not accrue interest.

What should I do when I receive an interest income accounting entry?

Accounting entries for interest income from bank deposits:

Borrow: Bank deposit.

Credit: Finance Expenses – Interest Income.

Recognition of interest income entries:

Debit: Interest receivable.

Credit: Interest income.

What is included in the finance fee?

Financial expenses refer to the financing expenses incurred by the enterprise in order to raise the funds required for production and operation, including interest expenses (minus interest income), exchange gains and losses and related handling fees, discount interest incurred in the discounting of commercial bills, and cash discounts incurred or received by the enterprise.

Interest expense refers to the net amount of interest expenses (excluding capitalized interest) on short-term borrowings, long-term borrowings, bills payable, bills discounted, bonds payable, long-term interest payable on foreign equipment (excluding capitalized interest) minus interest income on bank deposits.

Exchange loss refers to the difference between the bank** and the selling price and the exchange rate used in the bookkeeping due to the sale or purchase of foreign exchange from the bank, as well as the difference between the amount of the bookkeeping RMB converted into the accounting RMB amount and the original book RMB amount of the foreign currency account at the end of the month (quarterly, yearly) at the end of the month (quarterly, year).

The relevant handling fee refers to the handling fee paid for the issuance of bonds (except for the handling fee to be capitalized), the bank charge for issuing the bill, the handling fee for the adjustment of foreign exchange, etc., but excluding the handling fee paid for the issuance**.