More commonly used accounting subjects are:
Asset subjects: including cash, bank deposits, notes receivable, foreign investment, fixed assets and other secondary subjects;
Liabilities: including secondary subjects such as budget payable, finance payable and loans;
Owner's equity subjects: including fixed funds, business balance, business balance, business expenses, balance distribution and other secondary subjects;
Income subjects: including financial subsidy income, business income, operating income and other income;
Profit and loss accounts: including business expenses, business expenses, costs, sales taxes and other accounts.
The specific classification of subjects depends on the specific operation of private schools.
The Accounting System for Primary and Secondary Schools (FB [1998] 104) stipulates that "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 organized by people's governments at all levels. The above-mentioned schools organized by enterprises, institutions, social organizations and other social organizations shall be implemented with reference. "
Extended data:
Accounting statements shall be submitted to the owners, creditors, interested parties, local tax authorities, bank accounts and competent departments on schedule. The accounting statements of a limited liability company shall be divided into investment units in pounds sterling. The accounting statements of a joint stock limited company shall also be kept in the company office 20 days before the shareholders' meeting for shareholders' reference. A company that publicly issues shares shall announce the relevant report documents in accordance with the relevant provisions of the Ministry of Finance, and the monthly report shall be submitted within six days after the end of the month. The annual accounting statements shall be submitted within four months after the end of the year.
The annual accounting statements submitted by an enterprise shall be compiled by the administrative department of the enterprise and the financial statements according to the completely registered and checked account books and other relevant materials, so that the figures are true, the calculations are accurate, the contents are complete and the reports are submitted in time. Financial statements are usually audited by certified public accountants.
Baidu Encyclopedia-Financial Statements