There are generally only two ways to deal with books: fixed assets or management expenses (low-value consumables).

"Purchase of Fixed Assets" and "Fixed Assets" are two different accounts. For example, buying land to build a kindergarten, or someone else transferring the whole kindergarten, is "buying fixed assets" at this time. "Fixed assets" are equipment purchased by kindergartens. The accounting entries are listed above. Debit: fixed assets (details) loan: cash