Our school won the teaching prize from the higher education management department. What accounting subjects should be recorded by the credit of accounting entries?

Institutions do not set up non-operating income subjects.

Other income that can be included in the account number is 4 13.

Accounting system of public institutions 4 13 Other income:

1. This course accounts for the income of institutions other than the above income. Such as foreign investment income, fixed assets rental, unrestricted property donated by other units, subsidies from other units and other sporadic miscellaneous income.

2. Other income shall be recognized according to the amount actually received by the unit. When income is obtained, debit "bank deposit" and other subjects, credit this subject, and make the opposite accounting entry when income is returned.

3. At the end of the year, the credit balance of this account will be fully transferred to the "business balance" account, and this account will be debited and credited to the "business balance" account. There is no balance after this account is carried forward.

4. This course should set up detailed accounts according to income types, such as "investment income", "rental of fixed assets" and "donation income".

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