I study financial accounting education, and I want to hear your views on the future employment direction of this major! And I'm going to be a teacher!

The major of financial accounting education and rehabilitation trains business administration professionals with knowledge and ability in management, economy, law and accounting, who can engage in teaching, scientific research and financial management in colleges and secondary vocational and technical schools.

Training objectives

This major trains teachers, teaching researchers, financial personnel of enterprises and institutions and other educators who can master the basic theories and methods of financial accounting, use computers to solve some practical problems in accounting and have the teaching ability of financial accounting courses in secondary vocational schools.

Employment direction

Can be engaged in teaching, accounting practice and management in junior high schools, enterprises, institutions and departments.

Suitable positions: accounting, teaching, financial management.

introduce

Educational system: four years. Degree awarded: Bachelor of Management.

The main courses include accounting principles, financial accounting, cost accounting, management accounting, accounting practice, western financial accounting, enterprise financial management, auditing, socio-economic statistical principles, economic law, computing technology and vocational education.

Fast Customs Clearance Course ACCA Global Private Broadcasting Course Student Employer Through Train Course Weekend Face-to-Face Course Winter and Summer Vacation Course Other Courses

(2) What accounting subjects will be involved in education and training institutions?

Cash, bank deposits, fixed assets, accounts receivable, other receivables, accounts payable, other payables, paid-in capital, profits this year, profit distribution (subject to detailed items), management expenses, financial expenses, main business income, main business cost, non-operating expenses, non-operating income, other business income and other business expenses.

In order to clarify the relationship between accounting subjects, fully understand the nature and function of accounting subjects, and then set up accounting subjects more scientifically and standardized, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards.

(2) Extended reading of accounting in education industry.

1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.

3. Common account: The characteristic of common account is that it needs to define its nature from the direction of its ending balance.

4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.

5. Cost account: including "production cost", "labor cost" and "manufacturing cost".

③ The latest accounting subjects and accounting methods of education consulting industry 20 16.

1. Change the "cash" account to "cash on hand" account.

2. The new standard cancels the subjects of "short-term investment" and "short-term investment impairment reserve", sets the subjects of "trading financial assets" and "available for sale", and sets two secondary subjects of "cost" and "fair value change" under the subject of "trading financial assets".

3. The new standard cancels the account of "subsidy receivable" and merges it into the account of "other receivables".

4. Replace "material procurement" with "material procurement".

5. "Packaging" and "low-value consumables" are merged into "revolving materials".

6. The new standard cancels the subject of "long-term debt investment" and reclassifies it as "transactional financial assets", "held-to-maturity investment" and "available-for-sale financial assets". (Textbook Chapter VI Financial Assets)

7. The new standard adds the subject of "investment real estate", accounting for real estate held to earn rent or capital appreciation, or both. (Textbook Chapter 5 Investing in Real Estate)

8. The new standards set up the subjects of "long-term receivables" and "unrealized financing income". If an enterprise adopts the method of deferred payment by installments, and its business activities with financing nature have met the conditions for revenue recognition, it should debit the account of "long-term receivables" according to the balance of the receivable contract or agreement, credit the account of "main business income" according to its fair value, and credit the account of "unrealized financing income" according to its difference.

9. The new standard sets up the subject of "long-term equity investment", but its accounting content and method have changed compared with the original system.

10. The new standard adds the subject of "cumulative amortization". Used to calculate the amortization amount of intangible assets.

1 1. The new standard adds the subject of "goodwill", which is separated from the subject of "intangible assets" and is the result of the merger of enterprises under different controls.

12. The original system required enterprises adopting tax impact accounting method to set up "deferred income tax" subjects, while the new standards set up "deferred income tax assets" and "deferred income tax liabilities" subjects, and their accounting methods have changed compared with the original system. (Textbook Chapter 5 Income Tax)

Deferred income tax assets = deductible temporary differences × tax rate

Deferred income tax liabilities = taxable temporary differences × tax rate

13. The new standard cancels the subject of "short-term bonds payable" and sets the subject of "transactional financial liabilities". Accounting is directly designated as a financial liability measured at fair value and its changes are included in the current profit and loss.

14. merge the accounts of "wages payable" and "welfare expenses payable" into the accounts of "employee salaries payable".

15. "Taxes payable" and "other payables" are merged into the subject of "Taxes payable".

16. The accounting content of "estimated liabilities" set in the new standard has changed compared with the original system.

17. The accounting related to the statutory public welfare fund was cancelled in the "surplus reserve" account.

18. The new standard adds the subject of "treasury shares" to calculate the amount of shares purchased, transferred or cancelled by enterprises.

19. The new standard adds the subject of "R&D expenditure" to account for various expenditures incurred by enterprises in the process of R&D of intangible assets.

20. The new standard adds the subject of "gains and losses from changes in fair value" to account for the gains or losses that should be included in the current profits and losses due to changes in fair value, such as trading financial assets, trading financial liabilities and investment real estate measured by the fair value model.

2 1. "Other business expenses" was changed to "Other business expenses".

22 "main business taxes and surcharges" subjects become "business taxes and surcharges" subjects.

23. The subject of "operating expenses" becomes the subject of "sales expenses".

24. The new standard adds the subject of "asset impairment loss".

25 "income tax" subjects become "income tax expenses" subjects.

26. The new standard cancels the subjects of "prepaid expenses" and "accrued expenses".

④ What accounting treatment does the education and training institution mainly involve?

In fact, it is similar to general accounting treatment. The income involves the training fees charged, and the cost involves the salary of hiring educators. The cost is actually similar to the accounting treatment of general enterprises. Education and training institutions are service industries.

⑤ How to deal with accounting in private education industry?

In education, the income should be strictly in accordance with the approved tuition income, and it is not allowed to collect money beyond the scope. Every year, the relevant administrative departments should check the collection.

Regarding tax payment, it is tax-free, and income other than education depends on whether it is taxed. Then you can consult the tax department or strengthen the study of tax knowledge.

The accounting business of the school is relatively simple, and the paid-in accounting system is the annual fee MINUS the expenditure, and the final balance is enough. As for the subject setting, it is the same as the subject of Enterprise Accounting System. Reference settings.

⑥ Accounting Treatment in Education and Training Industry

There are special people who do this.

⑦ Accounting subjects and related explanations in the education industry.

Look at the Accounting System for Primary and Secondary Schools (Trial) again. This system is applicable to ordinary primary and secondary schools, vocational middle schools, special education schools, work-study education schools, kindergartens, adult middle schools and adult primary schools. The above-mentioned schools organized by enterprises, institutions, social organizations and other social organizations shall be implemented with reference.

How to determine the accounting cost of education and training industry?

First, the accounting treatment of training fees is:

1. When drawing:

Borrow: management expenses-employee education funds

Loans: Payables-Employee Education Fund

2. When making payment:

Borrow: management expenses-employee education funds

Loans: bank deposits

Two, staff education funds is a certain proportion of total wages, for staff education. Employees in units not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, all of which require certain education funds.

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the part of the employee education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. The extracted employee education funds are also the current liabilities of the unit. The extraction and use of employee education funds should be accounted for in the subject of "employee compensation payable".

(8) Extended reading of accounting in education industry:

(1) Enterprises pay wages, bonuses and allowances in accordance with relevant regulations. For employees, debit "payable employee salaries" and credit "bank deposits" and "cash on hand" and other subjects.

All kinds of money deducted by enterprises from the wages payable to employees (medical expenses of family members and personal income tax, etc.). ), debit the subjects, credit "other receivables" and "tax payable-personal income tax payable" and other subjects.

Enterprises pay employee welfare fees to employees, debit the subjects and credit the subjects of "bank deposit" and "cash on hand".

Enterprises pay trade union funds and staff education funds for trade union operation and staff training, debit the subjects and credit "bank deposits" and other subjects.

Enterprises in accordance with the relevant provisions of the state to pay social insurance premiums and housing provident fund, debit the subjects, credited to the "bank deposit" subjects.

The compensation paid by the enterprise to the employees due to the termination of labor relations with the employees shall be debited to this account and credited to such subjects as "bank deposit" and "cash on hand".

(2) Extraction ratio:

Medical insurance premium: 10% (note: the contribution rate varies from place to place, such as Shanghai: 12%).

Endowment insurance premium: 12% (note: the contribution rate varies from place to place, such as Shanghai: 22%)

Unemployment rate: 2% (note: the contribution rate varies from place to place, such as Shanghai: 2%)

Work-related injury insurance: 1% (note: the contribution rate varies from place to place, such as 0.5% in Shanghai).

Maternity insurance: See industrial injury insurance.

Housing accumulation fund: 10.5% (note: the contribution rate varies from place to place, such as Shanghai: 7%)

Trade union funds: 2%

Staff education funds: 2.5%

Pet-name ruby Accounting Treatment of Private Education Industry

In education, the income should be strictly in accordance with the approved tuition income, and it is not allowed to collect money beyond the scope. Every year, the relevant administrative departments should check the collection.

Regarding tax payment, it is tax-free, and income other than education depends on whether it is taxed. Then you can consult the tax department or strengthen the study of tax knowledge.

The accounting business of the school is relatively simple, and the paid-in accounting system is the annual fee MINUS the expenditure, and the final balance is enough. As for the subject setting, it is the same as the subject of Enterprise Accounting System. Reference settings.