It depends on how long the training period of the school is. If the training period does not exceed one year, in practice, it is a one-time recognition of income. According to the progress of class consumption, it is too complicated to confirm the income and the project is not big, so it can be confirmed at one time.

Expenses are also included in the cost when actually incurred.

1: tuition advance deposit: indicates the tuition advance amount of all students in the school. This indicator represents the overall prepayment situation of your school, but it does not represent your income. This amount can be defined as deferred income.

Only through certain operations can it be regarded as income. If there is no operation, it is not income. Introduce a second indicator.

2. Day shift, weekly shift and monthly shift eliminate income.

Training schools are generally pre-stored and rarely handed in after class. If a student deposits 1 000 yuan in your account, it is not your income, that is, the tuition deposit we just mentioned. One class 1000 yuan, this student spends 1000 yuan for one class, that is, the tuition deposit is negative 65438+.

Therefore, the income from suspension of classes is the real income. To sum up, the income cancelled by day shift is your daily income, the income cancelled by weekly shift is your weekly income, the income cancelled by monthly shift is your monthly income, and the income cancelled by annual shift is your annual income. Therefore, if we confirm the income for one year, we should not use the income of classes cancelled in Gong Hu this year or the receipt of how much money we issued as income.

So, maybe you received a receipt of 6 million this year, and the tuition fee is 3 million. The cost is 2.6 million. Please don't be complacent. Your profit is not 3.4 million, but 400 thousand. Because 3 million is a tuition deposit, this part of the money can be classified as a deposit or deferred revenue financially, and you turn it into income without paying any salary.

What are the main business costs of education and training institutions?

The main business costs of training schools are teachers' salaries, teaching tools, utilities, etc.

The basic salary and class fees paid to teachers every month are included in the "salary payable to employees", that is, the "main business cost".

Accrual:

Borrow: main business cost-payable employee salary

Loan: wages payable to employees.

Question:

Debit: payable to employees.

Loans: bank deposits

How to make accounting entries for the income of training schools? According to our introduction in the above article, we can know that enterprises engaged in the education industry can obtain tuition fees paid by students, and schools can confirm their main income. At the same time, according to the provisions of accounting standards, enterprise costs can be carried forward. Please refer to the above introduction for specific items.