The education expenses and childcare expenses of public institutions can be accounted in the following ways: 1. Voucher accounting:

1. Debit: bank deposit of xx yuan.

2. Loan: the teaching fee is xx yuan; Protection fee xx yuan

Second, the subsidiary ledger bookkeeping:

1. Debit: bank deposit of xx yuan.

2. Loan: the teaching fee is xx yuan; Protection fee subject xx yuan

Third, the general ledger bookkeeping:

1. Debit: bank deposit of xx yuan.

2. Loan: the expenditure account is xx yuan; Cash account xx yuan