The career development fund is the fund drawn from the "balance" by private education units in accordance with the regulations for the development of education, or it is called the source of funds for the development of education.

The extraction source of the education development fund is the year-end "balance" of the unit, which can be extracted from the "balance" according to the prescribed proportion, but it can only be used for the development of education, such as expanding infrastructure investment, expanding the construction of teaching facilities, and purchasing and building large-scale fixed assets.

In order to calculate the withdrawal, use and balance of the development fund, you can set up a "development fund" account, which is a net asset account. The lender shall register the withdrawal amount according to the regulations, the borrower shall register the use amount of the development fund, and the credit balance indicates the balance of the development fund.

There is no secondary accounting for this course. However, in order to use a large amount of funds, the actual amount of this account can be used together with the "cause fund".