Like accounting in school, will the accounting subjects involved be the same as those of commercial enterprises? If you don't know much about this part, come to school with Deep Space Network!
what accounting subjects will be involved in accounting in technical secondary schools?
the accounting subjects mainly involved are: business fund, fixed fund, special fund, business balance, operating balance, balance distribution, educational funds allocation, scientific research funds allocation, superior subsidy income, educational income and other accounting subjects.
the scope and content of accounting subjects
1. Public funds
mainly account for the non-designated net assets owned by colleges and universities, mainly used to account for the accumulated balance of income and expenditure in each year, the balance of earmarked funds, the difference between contract price and book value, etc. There are two detailed subjects under this course: general fund and investment fund.
2. Fixed funds
Mainly account for the funds formed by the purchase, self-control, transfer-in, financing lease (ownership), acceptance of donations and allocation of fixed assets in colleges and universities.
3. Special fund
Mainly accounts for the income, expenditure and balance of special-purpose funds withdrawn and set up by institutions of higher learning according to regulations. There are six detailed subjects under this course: repair and purchase fund, employee welfare fund, student scholarship and loan fund, work-study fund, housing fund and retention fund.
4. Business balance
Accounting for the balance of income and expenditure of colleges and universities in a certain period except for operating income and expenditure and unfinished special projects.
5. Operating balance
Calculate the balance of operating income of completed projects in colleges and universities after offsetting their expenditures in a certain period.
6. Balance distribution
Calculate the balance distribution and results of colleges and universities in the current year. There are three detailed subjects under this course: distributable balance, withdrawal of special funds and carry-over of business funds.
7. Appropriation of education funds
Accounting for all kinds of recurrent and special education funds allocated by colleges and universities from all levels of finance.
8. Appropriation of scientific research funds
Calculate the special and non-special scientific research funds allocated by colleges and universities from all levels of finance.
9. Other funds
Accounting for all kinds of special and non-special funds obtained by colleges and universities from finance and relevant departments at all levels, except for education funds and scientific research funds.
1. Higher-level subsidy income
Accounting for non-financial subsidy income obtained by colleges and universities from competent departments and higher-level units, including special subsidies and non-special subsidies.