Can I use other payables in the school kindergarten account?

Can I use other payables in the school kindergarten account?

If the non-profit kindergarten finds a cash shortage after paying the salary, it is ok to use other payables. For example, this fee is paid by the dean personally. Please note that there must be a personal advance payment certificate.

In fact, the accounting process is almost the same, but the contents involved are different. Kindergarten accounting specifically includes the following steps:

1, review the original vouchers, and prepare accounting vouchers after confirmation;

2. Register various subsidiary ledgers according to accounting vouchers;

3. Carry out accrual, amortization and carry-over at the end of the month, sort out and summarize relevant accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger on this basis;

4. During closing and reconciliation, the account card, account contents and account facts should be consistent;

5. Prepare accounting statements;

6. Bind accounting vouchers into volumes and keep them properly;

7. Complete the tax return.

What subjects do kindergartens charge for teaching?

1. According to the Interim Measures for the Administration of Kindergarten Fees No.3207 issued by the National Development and Reform Commission, the Ministry of Education and the Ministry of Finance: "Article 3 Preschool education is non-compulsory, and kindergartens can charge nursery education fees (hereinafter referred to as the education fee)." Because there are different opinions in different places, it can be understood as: childcare fee.

Insurance premium is equivalent to the tuition fee of kindergarten, which is the main cost of kindergarten. Therefore, it should be included in the "main business income".

Second, the accounting entries are as follows;

Debit: bank deposit

Loan: income from main business

According to the Interim Measures for the Administration of Kindergarten Fees issued by the National Development and Reform Commission, the Ministry of Education and the Ministry of Finance, "Article 3 Preschool education is non-compulsory, and kindergartens can charge nursery education fees (hereinafter referred to as teaching fees)." Because there are different opinions in different places, it can be understood as: childcare fee, kindergarten fee, management fee, etc. The Interim Measures for the Administration of Kindergarten Fees also stipulates that kindergartens should collect education fees from children entering the kindergarten on a monthly or semester basis, and may not collect them in advance across semesters. Kindergartens are not allowed to charge parents any fees other than education fees, accommodation fees, service fees and agency fees approved by the provincial people's government.

Kindergartens can charge education fees, accommodation fees and prescribed service fees and agency fees. Education fee refers to the fees charged by kindergartens for providing children with protective education services. Accommodation fee refers to the fees charged by boarding kindergartens for providing accommodation services for children staying in the park. Service fee refers to the fees charged by kindergartens for providing other services for children in the park after completing normal educational tasks. Including meals and school bus transportation. Agency fee refers to the fees collected and paid by kindergartens for service providers on the premise of parents' willingness, including accident insurance fees and bedding fees. Kindergartens shall not charge parents of young children any fees other than education fees, accommodation fees, service fees and agency fees.