Asset class
10 1 cash; 102 bank deposit; 1 12 accounts receivable and temporary payment; 1 15 loan; 120 material; 140 fixed assets.
debt
20 1 borrowed money; 2 12 payable and temporary deposits; Tax payable.
Net assets category
3 10 fixed fund; 320 special fund; Operating balance 351; Balance distribution.
Income category
43 1 education income; 45 1 operating income; 47 1 other income.
Expenditure category
52 1 education expenditure (including salary, employee welfare, social security, official expenses, business expenses, equipment purchase expenses, repair expenses and other expenses, etc.). ); 55 1 operating expenses.
Accounting subjects and accounting treatment
How to set up accounting subjects and how to deal with accounting mainly depends on how the tax is required. If it is a business accounting statement, use the accounting standards for small businesses; If it is a business accounting statement, use the school accounting system.