1. Please ask an expert to help with accounting entries! ! ! ! (Accounting of kindergarten)
Economic business of kindergarten in October:
No.1: Grain and oil payment for students' meals in cash; No.2: 8, yuan for teachers' salaries in cash; No.3: 6 yuan
No.4 for cash payment of water charges: 16 yuan
No.4 for cash payment of telephone charges; Pay the air quality inspection fee of 16 yuan in cash. (classroom air quality testing)
No.5; A teacher borrowed 5 yuan to buy teaching AIDS < P > No.6: A teacher returned 4 yuan, the balance of the teaching AIDS, and reimbursed 46 yuan No.6: paid advertising expenses of 16 yuan in cash < P > No.7; 1,6 yuan for curtains in cash
No.7, 1, yuan for teaching AIDS in cash
No.8, 2,4 yuan for food reimbursement for logistics procurement for one week
No.8, 2 yuan No.9 for medical drugs in cash; Pay in cash for daily necessities (towels) 1 yuan No.9: Pay in cash for National Day employee benefits of 2,1 yuan < P > No.1: Pay in cash for teachers' rent of 5, yuan < P > No.11: Pay in cash for Zhang's one-year admission fee of 21,386 yuan < P > No.12: 5 yuan No.12 from book sales; 3,2 yuan in cash for employees' work clothes < P > No.13: 1, yuan in advance for teaching AIDS, Other cash on delivery
No.13: cash refund for students' half-year tuition fee of 5, yuan
No.13: cash payment for school bus refueling, maintenance, road and bridge fees, etc. 9 yuan No.13: cash deduction for employees' work clothes deposit of 1,6 yuan. 6 loan: cash 6
No.2: borrowing: business expenses-basic salary XX yuan-allowance XX yuan loan: cash 8
No.3: borrowing: business expenses-water fee 6 loan: cash 6
No.4: borrowing: business expenses-postal expenses 16 loan: cash 16.
No.6: You can return the IOU to 4 yuan with the invoice.
Borrow: business expenses-special materials expenses 46 loans: cash 46
No.6 loans: business expenses-office expenses 16 loans: cash 16
No.7 loans: (1) business expenses-special materials expenses 16 loans: cash 16
(2) 1, loan: cash 1,
(2) loan: fixed assets 1, loan: fixed fund 1,
No.8 loan: business expenses-food subsidy 2,4 loan: cash 24
No.8 loan: business expenses-special materials fee 2 loan: cash 2 < Business expenses-other welfare expenses 21 loan: cash 21
No.1: borrowing: business expenses-rental fee 5 loan: cash 5
No.11: borrowing: cash 21386 loan: financial account payable 21386
No.12: if it is a book printed by itself: borrowing: cash 5. Payment —— (See your setup for details) No.5 < P > No.12: Borrowing: Business Expenditure —— Special Material Fee 32 Loan: Cash 32 < P > No.13: Prepaid Account 1 Loan: Cash 1 < P > No.13: Borrowing: Financial Account Payable: 5 Loan: Cash 5. Bridge toll XX loan: When cash 9 is used as an entry, in fact, the details below the transportation fee can not be so detailed, just borrow the transportation fee 9 directly.
No.13: Debit: cash: 16 loan: other payables-(details are set by yourself) 16
2. Are the accounts of private kindergartens business accounting or enterprise accounting
A: According to the current laws, private kindergartens belong to public welfare undertakings and private non-profit organizations. Therefore, private kindergartens should not implement the Accounting System for Enterprises or Institutions, but the Accounting System for Private Non-profit Organizations.
3. Setting of accounting subjects in private kindergartens
What subjects do teachers take for their meals? What subjects do children take for their meals? There are enough utensils in the kitchen. What subjects should we take? A: Teachers' meals are paid to employees; Children's food expenses are "operating expenses"; There are some appliances in the kitchen. If the amount is small, it will be directly recorded as "operating expenses", but if it is large, it will be recorded as "fixed assets" or "low-value consumables"
4. What accounting subjects will be involved in the kindergarten?
a: see <; < Accounting system of public institutions > >
5. It is urgent for expert friends to use the accounting system of non-governmental non-profit organizations to make accounting entries for kindergarten business.
1 Pay teachers' salaries,
2 Pay students' food and oil,
3 Pay water charges,
4 Pay telephone charges,
5 Pay air quality testing fees,
6 Buy teaching AIDS,
7 Pay curtains,
.
11. Pay for daily necessities (towels),
12. Pay for teachers' rent,
13. Pay for employees' work clothes,
14. Pay for half a year's tuition for students who have returned from school,
15. Pay for school bus refueling, maintenance, road and bridge fees,
16. Deduct the deposit for employees' work clothes,
17. Pay for students' school uniforms, <
19 Buy quilts, beds and wardrobes for employees
A:
1 Borrow: management fee loan: salary payable to employees
2. Borrow: management fee loan: bank deposit/cash on hand (for welfare)
3. Borrow: management fee loan: bank deposit/cash on hand
4 ... Cash on hand
5 ... Borrow: management fee loan: bank deposit/cash on hand
6. Borrow: fixed assets/low-value consumables loan: bank deposit/cash on hand
7 ... Borrow: management fee loan: bank deposit/cash on hand
8. Borrow: sales fee loan: Cash on hand
9. Debit: management fee loan: bank deposit/cash on hand (for welfare)
1 .. Debit: management fee loan: bank deposit/cash on hand
11 .. Debit: management fee loan: bank deposit/cash on hand 12. Debit: management fee loan: bank deposit/ Cash on hand
13. It seems that employees' work clothes can't be reimbursed. But if you want to keep an account, Yes: management fee loan: bank deposit/cash on hand
14. Receiving tuition fees as income, quitting tuition fees to reduce income. Borrowing: main business income loan: bank deposit
15. Borrowing management fees to borrow bank deposits/cash on hand
16. Borrowing bank deposits/cash on hand: Do other payables collect work clothes deposits
17. Borrowing management fees to borrow bank deposits/ Cash on hand
18. Borrowing management fees to borrow bank deposits/cash on hand
19 Borrowing management fees to borrow bank deposits/cash on hand. The wardrobe can record low-value consumables. Borrowing low-value consumables to borrow bank deposits/cash on hand
For reference only
6. Accounting subjects for kindergartens
I have just arrived in kindergarten, and I don't know how to register accounting vouchers for some invoices and receipts, such as clothes for children to participate in performance competitions. . . Are there any detailed standards for these newly-generated subjects and kindergarten-related accounts? A: If it is the nature of an enterprise, it should be set according to the subjects of the enterprise.
if it is financial allocation, it will be set according to the subjects of public institutions.
costumes for the performance competition are as follows:
If the school pays:
Borrow: operating expenses | operating expenses | management expenses /l office expenses
Loan: cash
If it is only a substitute, when it is paid in advance:
Borrow: other receivables/performance clothing expenses
Loan: cash
.