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Accounting entries for tuition fees charged by non-profit kindergartens

When non-profit kindergartens charge tuition fees, the accounting treatment is,

Borrow: cash on hand,

Other monetary funds,

Bank deposits and other subjects,

Loan: financial payable.

When the non-profit kindergarten turns over the tuition fees received to the Finance Bureau, the accounting treatment is,

Borrow: financial funds payable,

Loan: bank deposit.