There are many education and training institutions now, so how should the newly established education and training institutions keep accounts? If you don't know much about this part of knowledge, then use the deep space network to learn!

How do newly established education and training schools keep accounts?

Set up subjects and conduct accounting treatment according to the requirements of the accounting system of non-profit organizations. Private training schools belong to private non-enterprise units and implement the Accounting System for Non-profit Organizations. Their accounting objectives are to meet the needs of donors, investors, clients and government regulatory authorities for accounting information. Private training schools should set up accounting institutions according to business needs and be equipped with the person in charge of accounting institutions; Those who do not have the conditions to set up an accounting institution independently must be equipped with full-time accounting personnel in the relevant institutions and appoint accounting supervisors. The immediate family members of the main leaders of the school (husband and wife, lineal blood relatives, collateral blood relatives within three generations, spouse relatives) shall not be the person in charge of the accounting institution of the unit or the accounting supervisor, and the accounting personnel must hold the accounting qualification certificate issued by the state when they take up their posts; Private training schools take accrual basis as accounting basis. The so-called accrual basis is to confirm the ownership period of income and expenses according to whether the rights and responsibilities occur. All income realized in the current period and expenses that have occurred or should be borne, regardless of whether the money has been received or paid, should be accounted for as income and expenses in the current period; Any income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, should not be treated as current income and expenses. The fiscal year of private training schools starts from Gregorian calendar 65438+ 10/to 65438+February 3 1, and the accounting is based on RMB, and the debit and credit bookkeeping method is adopted.

How to calculate the training fee?

If it is borne by the company, it can be recorded in the management expenses, and it can also be recorded in the employee salary-payable welfare expenses, because in the current flexible management, the employee training organized by enterprises has gradually been included in the employee welfare part. Of course, it can also be regarded as the cost of enterprise management, so it is included in the management cost. If it is borne by the employees themselves, it is included in other receivables, so the subject processing should be:

Debit: management expenses-staff training fees/staff salaries payable-welfare expenses/other receivables.

Loan: bank deposit/cash

The relevant accounting treatment of training fees is as follows:

Borrow: management fee-employee education fee

Loans: Payables-Employee Education Fund

Borrow: Payables to Employees-Employee Education Fund

Credit: Cash on hand