How to do the accounts of education and training institutions?

1. Private training schools belong to private non-enterprise units and implement the accounting system of non-profit organizations. Its accounting goal is to meet the needs of donors, investors, customers and government regulatory authorities for accounting information.

2, private training schools should set up accounting institutions according to business needs, equipped with the person in charge of accounting institutions, do not have the conditions to set up an accounting institution alone, must be equipped with full-time accounting personnel in the relevant institutions, and should specify the accounting supervisor. 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.

3. 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 this period, even if the money has been received and paid in this period, should not be treated as income and expenses in this period.

4. The fiscal year of private training schools starts from 1 in October and ends on 1 in February.

5. The accounting of private training schools is based on RMB.

6. Private training schools adopt the debit and credit bookkeeping method for accounting treatment.

7. Private training schools shall, in accordance with the basic accounting standards promulgated by the state, fill in and review accounting vouchers, register accounting books, prepare financial reports and implement accounting supervision. The account books of private training schools should include: customized general ledger (general ledger), customized cash account book, customized deposit journal and loose-leaf subsidiary ledger. Schools that implement computerized accounting shall fill in accounting vouchers and register accounting books in accordance with the relevant provisions of the Ministry of Finance on computerized accounting.

8. Accounting elements of private training schools include assets, liabilities, net assets, income and expenses.

Extended data 1, accrued teacher salary:?

Borrow: labor costs?

Loan: Payable-Salary?

2. classroom depreciation cost:?

Borrow: labor costs?

Loan: accumulated depreciation?

3. Other expenses directly related to income:

Borrow: labor costs?

Loan: bank deposit?

4. Earn income:?

Borrow: Bank deposit?