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How to calculate the discount of tuition by installment in training institutions?
1. Record the discount amount: open a new account in the accounting system, record the discount amount, and record the discount in the debit voucher of installment payment.

2. Amortization of discount interest: According to the financial policy and actual situation of the training institution, you can choose to amortize the discount interest on a monthly or quarterly basis.

3. Carry-forward of discount interest during reconciliation: carry forward the discount interest generated during reconciliation, and count it into current expenses and accrued profits and losses.

4. Conduct accounting: incorporate the discounted interest into the financial statements, complete the corresponding accounting, and correctly reflect the operation and financial status of the enterprise.