(1) What's the difference between accounting in education and training institutions and general accounting?

1, different skills

Vocational training schools pay attention to actual combat, with few theories and insufficient depth. And professional accounting in universities, from accounting principles to actual combat. With profound theoretical knowledge, I will do better than the training course of financial analysis in the future.

2. Different degrees of recognition

University accounting is highly recognized. Studying in education and training institutions, the recognition is not as high as that of ordinary people, but as long as you get an accounting certificate, the recognition will increase when you look for a job.

(1) How to do extended reading for accounting in educational institutions;

Basic accounting work includes establishing post responsibility system for accountants, using accounting subjects, registering accounting books, preparing accounting statements, managing accounting files and handling accounting handover.

Accounting can be divided into two categories:

Financial accounting: prepare financial statements to provide information for internal and external users of enterprises. Financial accounting information is provided to a wide range of users. Its focus is on reporting financial status and operating status, mainly for external reference.

Management accounting: it mainly provides information to the management of the enterprise as the basis for decision-making of various departments within the enterprise. There is no standard model and it is not controlled by accounting standards.

(2) How to make accounting vouchers for financial departments of educational institutions?

Bookkeeping vouchers are compiled after being classified and sorted according to the original vouchers that have been verified without error. It is a voucher for registering accounting books, also commonly known as accounting entry voucher in daily work. Accounting vouchers can be divided into single accounting vouchers and double accounting vouchers according to the filling method.

A single accounting voucher refers to an accounting voucher that lists a subject of the same economic business. If the same economic business involves several accounting subjects, just fill in a few accounting vouchers.

A double-entry bookkeeping voucher is a bookkeeping voucher that lists all accounting subjects involved in the same economic business. This kind of accounting voucher records a complete accounting entry reflecting an economic business on a voucher.

There are three kinds of double-entry vouchers: receipt vouchers, payment vouchers, transfer vouchers, and some vouchers that only use the same style.

(3) How do the newly established education and training schools keep accounts?

Set up subjects and conduct accounting treatment according to the requirements of the accounting system of non-profit organizations.

First, the basic norms of accounting in private training schools

1. Private training schools belong to private non-enterprise units and implement the accounting system of non-profit organizations. Its accounting goal is to meet the needs of donors, investors, customers and regulatory authorities for accounting information.

2, private training schools should set up accounting institutions according to business needs, equipped with the person in charge of accounting institutions; Those who do not have the conditions to set up an accounting institution independently must be equipped with full-time accounting personnel in the relevant institutions and appoint accounting supervisors. The immediate family members of the main leaders of the school (husband and wife, lineal blood relatives, collateral blood relatives within three generations, spouse relatives) shall not be the person in charge of the accounting institution or the accounting supervisor of the unit. Accounting personnel must hold the Accounting Qualification Certificate issued by the state.

3. Private training schools take accrual basis as accounting basis. The so-called accrual basis is to confirm the ownership period of income and expenses according to whether the rights and responsibilities occur. All the income realized in the current period and the expenses that have occurred or should be borne, regardless of whether the money is received or paid, should be accounted for as the income and expenses of the current period; Any income and expenses that do not belong to this period, even if the money has been received and paid in this period, should not be treated as income and expenses in this period.

4. The fiscal year of private training schools starts from 1 in October and ends on 1 in February.

5. The accounting of private training schools is based on RMB.

6. Private training schools adopt the debit and credit bookkeeping method for accounting treatment.

7. Private training schools shall, in accordance with the basic accounting standards promulgated by the state, fill in and review accounting vouchers, register accounting books, prepare financial reports and implement accounting supervision. The account books of private training schools should include: customized general ledger (general ledger), customized cash account book, customized deposit journal and loose-leaf subsidiary ledger. Schools that implement computerized accounting shall fill in accounting vouchers and register accounting books in accordance with the relevant provisions of the Ministry of Finance on computerized accounting.

8. Accounting elements of private training schools include assets, liabilities, net assets, income and expenses.

Two, the name and quantity of accounting subjects of private training schools

In the Accounting System for Non-profit Organizations, the accounting subjects that are generally not used or rarely used by private schools are omitted, and the accounting subjects that are often used or may be used by private schools are listed for reference. In this chart of accounts, there is a national legal unified number in front of each subject, mainly for the convenience of accounting computerization, computer input, output and storage; At the same time, it is also convenient for information users at all levels to classify and summarize the indicators smoothly. According to the relevant regulations, when preparing accounting vouchers, you can only write the name of the account or the name and number of the account at the same time, but not just the account number.

Schools should, in light of their actual needs, select relevant subjects according to the statutory chart of accounts listed in the Accounting System for Non-profit Organizations, and set up account books for general classification accounting and detailed classification accounting.

(4) How to prepare the financial statements of private third-party educational institutions?

According to the national accounting standards, there is no particularity!

⑤ How to do the accounting accounts of educational institutions?

Accounting is the same, but different from enterprises is the subject, there is no such subject as operating income and operating cost.

If private schools have to pay taxes, they are the same as enterprises.

6. I opened an accounting training institution. How can I recruit people?

Well, you can send training advertisements on big websites, as well as advertisements on buses, online advertisements, telephone calls, etc., and you can do your own website promotion.

⑦ How to keep accounts of investment funds of educational institutions?

Investment funds are generally accounted for like this:

Debit: bank deposit

Loan: paid-in capital

How to be a cashier in an educational institution?

Do it seriously. Cash deposits in banks are settled every day and every month. Don't count the money wrong. Be careful not to receive fake money. Register the journal according to the actual situation and keep the relevant original vouchers for accounting.

Pet-name ruby private educational institutions, such as cram schools, where do accounting?

Private educational institutions, cram schools and cram schools are three different concepts. For cram schools, there is no need for accounting at all. Three classes specialize in one or two classes, and old teachers can keep accounts by themselves. For tutorial schools, there are more accounts, including various incomes, salaries, school fees and so on. For private educational institutions, it's really blown up. New Oriental is a private educational institution. The accountant of this private education institution should not only keep accounts, but also make statements according to the financial situation and make use of existing assets for investment. I hope I can help you.

Attending I am a novice accountant, and now I have found an education and training institution to be an accountant. Excuse me, how to do the accounting process of Great God Training Institution?

The tuition fees charged are recorded as income, the direct expenses incurred are recorded as costs, the indirect expenses incurred are recorded as expenses, and the rent is recorded as long-term deferred expenses. The decoration expenses are large and the expenses are small.