According to the relevant regulations, the kindergarten was strictly prohibited from collecting additional fees in the name of experimental classes, special classes, interest classes, etc. If there was an additional charge in violation of the regulations, such charges were not in line with the regulations and should not be processed. If it was a legal additional charge, such as the agency fee according to the regulations, etc. If the fees are collected, the accounting entries can be as follows: Borrow: bank deposits and other accounts, loan: advance collection of accounts; When confirming the income on a monthly basis: Borrow: advance collection of accounts, loan: main business income (if it belongs to the main business-related fee items) or other business income (if it belongs to the non-main business-related fee items). Taxes payable-value added tax. However, different regions might have different accounting policies and regulations, and they had to ensure the legitimacy of the charging items. Read more exciting novels for free
If it is a refund of tuition fees, the amount of tuition fees should be deducted from the contribution account of the tuition fee expenditure subject. It can be recorded in the form of "expenses","expenditure","reimbursement", etc. At the same time, the amount of tuition fees should be recorded in the tuition fee income subject. The bookkeeping form can be "income","collection", etc. The amount of tuition fees should also be recorded. It can be recorded in the tuition fee expenditure subject or another refund account should be set up. The entry should indicate the name of the refund student, the amount of refund, and the date. If it is a refund of living expenses (business nature), the accounting entries are: Borrowing: Main Business Revenue, Taxes Payable, Borrowing: cash on hand, etc. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
In the accounting process of the kindergarten, the accounting entries for the payment of water and electricity expenses were: Borrowing: Business expenses-Water and electricity expenses loan: Bank deposits/cash on hand/other payables. It should be noted that this was the accounting treatment carried out according to the accounting system of public institutions. Different accounting systems or methods may have certain differences. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
Junjun's kindergarten had branches in different areas, so the tuition fees were different. For example, the tuition fee of Junjun kindergarten in Dalin Town of Shuangliu County was 5100 yuan/month, and the tuition fee of Junjun kindergarten in Duanzhou District of Zhaoqing City was 3100 yuan/month. However, different regions, different natures (public or private), and different service contents would affect the specific amount of tuition fees. Some kindergarten fees for a month's care and food cost 2500 yuan, which did not include other fees such as interest classes, research, winter or spring trips, physical examinations, photography, and so on. Overall, some kindergarten fees were close to 30,000 yuan or more. At the same time, public parks, inclusive parks, and non-profit kindergarten were currently subject to government pricing or guidance prices, while for-profit kindergarten would charge fees according to their agreement with parents. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
In Huaiji, different kindergarten fees in 2021 were different. For example, in Beilei kindergarten, the tuition fee was 3000 yuan per semester, and the food fee was 1000 yuan per semester (10 yuan per day, settled at the end of the term, excluding the excess and making up for the deficiency). In addition, if the new students registered and paid all the fees before June 30th, 201, they could reduce their tuition fees by 200 yuan. As for the public kindergarten, its fees shall be implemented according to the "Huaiji City Public kindergarten Charge Management Rules", and the standard of education fees shall be implemented according to the document [2020] No.30, but no more specific information such as the amount of fees has been found. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
The kindergarten can collect care and education fees from the children who enter the kindergarten, collect accommodation fees from the children who stay in the kindergarten, and collect care and education fees from the children who enter the kindergarten on a monthly or semester basis (not allowed to collect in advance across semesters). In addition, apart from collecting tuition fees, accommodation fees, and service fees approved by the provincial people's government, the kindergarten is not allowed to collect other fees from parents. The fees collected by the kindergarten for the convenience of the education and living of the children in the kindergarten should follow the principle of "voluntary collection by parents, collection according to the facts, timely settlement, and regular announcement". They should not be collected together with the tuition fees. At the same time, the kindergarten was not allowed to collect book fees, nor was it allowed to collect sponsorship fees, donation fees, school construction fees, education cost compensation fees, and other fees from the parents of the children in any name. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
The kindergarten can collect nursing and education fees from the children who enter the kindergarten, and can collect accommodation fees from the children who stay in the kindergarten. The nursing and education fees of the children who enter the kindergarten are collected monthly or by semester, and cannot be collected in advance across semesters. The service charges approved by the provincial people's government can also be collected. In addition, the fees collected by the kindergarten to provide convenience for the education and living of the children in the kindergarten should follow the principle of "voluntary collection by parents, according to the facts, timely settlement, and regular announcement". They should not be collected together with the tuition fees. It was important to note that the kindergarten was not allowed to collect book fees, and it was not allowed to collect sponsorship fees, donation fees, school construction fees, education cost compensation fees, and other fees from the parents of the children in any name. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
Fangshan District Tuoli Town Center kindergarten was a public kindergarten with a tuition fee of 500 yuan per month. However, he did not find out about the other possible expenses of Tuoli kindergarten. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
The following is a simple example of a kindergarten fee list: |serial number| school| student name| a teacher in charge of a class| Tutor fee (Yuan)| remark| |----|----|----|----|----|----| |1| Shan zhai shan cun kindergarten| Yan Zinuo| Wu Xue| 460| - | |2| Shan zhai shan cun kindergarten| Qiu Yukun| Wu Xue| 460| - | |3| Shan zhai shan cun kindergarten| Gao Qingyi| Wu Xue| 460| - | Of course, in the actual kindergarten payment list, more columns might be added according to the actual needs of the kindergarten, such as other expenses (such as food expenses, accommodation expenses, etc.), payment date, whether the payment has been made, and so on. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
In addition to collecting tuition fees, accommodation fees, and service fees approved by the provincial people's government, the kindergarten may not collect other fees from the parents of the children. If the breakfast fee did not belong to the service charge approved by the provincial people's government, then it was unreasonable for the kindergarten to collect it. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>
Whether the kindergarten's clothing fees and physical fitness fees were reasonable or not could not be said to be the same. As for the clothing fee, if it was for a specific event (such as the June 1 event), the rationality of the fee needed to consider many factors. From a cost point of view, if the cost of making the clothing (including fabric, production process, etc.) plus a reasonable profit margin was consistent with the fee charged, and the parents had a certain right to choose the quality and style of the clothing or participate in the decision-making process, then this fee might be reasonable. However, if the fee was too high, it was seriously inconsistent with the actual value of the clothing, or the parents were not fully informed before the cost was incurred, it might be unreasonable. As for the physical fitness fee, the physical fitness class in the kindergarten was part of the kindergarten education. Under normal circumstances, the fee should be included in the tuition fee. If physical fitness classes were charged separately, there would be a suspicion of double payment, which was usually unreasonable. However, if it was a special physical fitness course (such as a special traditional Chinese martial arts course), and the parents were clearly explained to the parents before the fee was charged, and the parents 'consent was obtained, and the fee was used for the necessary expenses related to the course (such as teacher recruitment, teaching materials and equipment, etc.), it could also be considered reasonable. <a href="/?from=ask_words" style="color:red" target="_blank">Read more exciting novels for free</a>