Educational Accounting

Author: Lu Guangxin (Editor)
Publisher:
Publish Date: 2003-09-01
Features: The main features of this series of teaching materials are: strong practicality, emphasis on operations; closely linked with current financial, accounting, auditing systems, and corporate situations; meanwhile, it briefly introduces some practices commonly used abroad or under development/trial in China. Compared with the previous edition, this edition has undergone changes both in content and structure. In terms of content, adjustments have been made to the treatment of tax accounting based on newly issued financial and tax policies and regulations, and numerous examples have been added to enhance practicality. In terms of structure, to highlight the nature and role of various taxes, we have rearranged the presentation of tax accounting methods according to the categories of turnover tax, income tax, resource tax, specific behavior-purpose tax, and property tax. Additionally, the accounting treatment of vehicle purchase tax has been included. Here, to meet the objective need for tax planning in real economic activities, we have added a chapter on "Tax Planning," which briefly introduces the background, current development status, and implementation strategies of tax planning. Through case studies, it explains the main tax types, which we believe will be helpful for readers to understand tax planning.
This book combines the fundamental theories and methods of accounting with the practical operations of educational institutions, providing a basic theoretical and methodological foundation for educational accounting. The primary business activities of educational institutions are the collection and expenditure of budget funds, and educational accounting establishes accounting methods for educational institutions based on the currently implemented accounting system for public institutions. The emergence of a large number of private educational institutions has raised new issues and situations regarding the establishment of corresponding accounting methods in educational institutions. These issues and situations should be addressed through new accounting systems specifically designed for private educational institutions. However, China currently does not have a specialized accounting system for private educational institutions.
Educational accounting, based on the accounting system for public institutions and relevant provisions of the Promotion of Private Education Law, proposes solutions to address the collection, expenditure, and allocation of educational funds in private educational institutions, establishing accounting methods for them. This book can serve as a reference for accounting majors and also as a supplementary education text for working professionals.