According to the regulations, tuition fees, agency fees, accommodation fees, etc. Fees charged to students should be paid to the bank in time. When the town education accountants receive the money from each school, they should issue settlement vouchers, and the town education accountants make accounting vouchers with cash payment slips and settlement vouchers. ?

Debit: bank deposit-bank deposit-bank deposit-bank deposit-bank deposit-bank deposit-bank deposit-bank deposit.

Loan: payable and temporary deposit-school-prepayment. }

Schools that use education accounting to settle accounts should rely on the accounting links of tuition and miscellaneous fees receipts and complete procedures for fee statistics and income statements:

(1) Accounting treatment for not returning cash?

① Miscellaneous expenses:

Borrow: payable and temporary deposits-×× school-prepaid expenses ×××?

Loan: financial accounts payable-××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

② Agency fee:

Borrow: payable and temporary deposits-×× school-prepaid expenses ×××?

Loan: escrow-××××××× school?

③ Accommodation fee:

Borrow: payable and temporary deposits-×× school-prepaid expenses ×××?

Loan: payable in special financial account-×××× school.

(2) The accounting treatment of cash repayment and the accounting treatment of miscellaneous fees and accommodation fees remain unchanged?

Agency fee:

Borrow: bank deposits-payable and temporary deposits of the school-the school-advance payment?

Loan: financial accounts payable-××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

Borrow: bank deposit ××××?

Loan: financial account payable ××××

Escrow funds ××××××

If the education accountant can directly handle the income settlement procedures within the month, the accounting treatment is:?

Debit: bank deposit-××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

Loan: financial account payable-××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

Extended data:

Accounting process

1, review all kinds of original vouchers according to the cashier, and prepare accounting vouchers after verification.

2. Register all kinds of subsidiary ledger according to accounting vouchers.

3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.

5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.

6. Bind accounting vouchers into volumes and keep them properly.

The general business accounting workflow is: obtaining original vouchers → making accounting vouchers → summarizing accounts at the end of the month → registering the general ledger → then registering the subsidiary ledger and inventory account according to the prepared accounting vouchers → checking the general ledger and subsidiary ledger → making accounting statements → if the company is a general taxpayer, making online national tax declaration and local tax declaration (this place is different, in some places it is still manual declaration)-after declaration, making supplementary reports.

1. View original voucher

(1) Original foreign vouchers. Vouchers obtained by the business manager from other units when the business occurs or is completed, such as supplier invoices, bank payment notices, etc.

(2) Self-made original vouchers. Vouchers made by the unit and filled in by relevant departments or personnel, such as material receipts, requisition lists, payroll, receipts, sales invoices, cost calculation sheets, etc.

2. Fill in accounting vouchers

You can summarize similar original vouchers before the end of the month and fill in accounting vouchers, or you can fill them at any time. But don't reverse the time order. Make accounting entries according to the bookkeeping rules of paying back the loan and balancing the loan.

review

Just to see if there is anything wrong.

keep accounts

According to accounting vouchers, the necessary books for small-scale companies: cash books; Bank journal; General ledger; Three-column ledger.

5. Prepare accounting statements

(1) Fill in the column according to the general ledger account balance. You can fill in the column directly according to the ending balance of relevant general ledger accounts, and some (such as bills receivable) need to be filled in according to the ending balance of several general ledger accounts, such as monetary funds, which need to be filled in according to the total ending balance of cash on hand, bank deposits and other monetary funds.

(2) Calculate and fill in the column according to the account balance of the subsidiary ledger. For example, "accounts payable" should be filled in according to the ending credit balance of related detailed accounts of "accounts payable" and "prepayments".

(3) Analyze and calculate according to the balance of the total account and the subsidiary account. Such as "long-term loan", you need to deduct the detailed account of "long-term loan" from the general ledger account balance of "long-term loan" to analyze and calculate the long-term loan within one year.

(4) check the register records. Some information in the notes to accounting statements needs to be compiled according to the records in the reference register.

6. Tax declaration

1) VAT:

Sales or purchases of goods and provision of processing or repair services are subject to VAT. The collection rate of small-scale taxpayers is 3%.

2) Business tax:

Taxpayers of business tax are units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC). Different industries have different business tax rates.

3) Local taxes:

You also need to pay local taxes, that is, on the basis of business tax, 7% urban construction tax (and 5%, 1%, depending on the size of the city) and 3% education surcharge and local education surcharge 1% (or 2%, depending on different cities).

4) Income tax:

Both industry and commerce and service industries should pay enterprise income tax on profits. The specific collection method is as follows: according to the requirements of the enterprise income tax return, fill in the income, cost, expense and expenditure item by item, calculate the profit, make tax adjustment according to the relevant provisions of the tax law, and calculate the taxable income.

References:

Baidu encyclopedia-accounting accounting