论高校教材经费的会计核算

Discussions on financial accouning of college textbook fund

高等学校教材经费的核算是近年来会计工作者一直探讨的课题。本文从分析问题入手,针对教材的购入、发出、报废的全过程,阐述了高校教材经费的核算内容及账务处理,尤其是对预收教材款项的核算作了详细阐述,并对教材管理部门提出了建账管理的要求。

In recent years, accountants have discussed extensively on the financial accouning of college textbook fund. This paper analyzed the whole process of purchase, distribution, and discard of textbooks. Then it showed us how to handle the accounting business of college textbook fund. It particularly presented details of processing of advanced fund. It finally requested textbook supervision department to set up account for textbook fund.