Accounting Treatments for School Accounts
Accounting Treatments
- Removal of Land and Buildings from the Balance Sheet of the board
- Capital Building Grants for Building Project
- Donations for Capital Projects
- Fundraising for a Building Project
- Other State Funding for a Building Project
- Patron Contribution for a Building Project
- Parents Association Fundraising for a Building Project
- Parents Association Fundraising for Non-Capital items
- Purchase of Capital ICT items from ICT Grant Monies Received
- Purchase of Non-Capital ICT items from ICT Grant Monies Received
- Special Equipment Grants received for a specific student
- Use of the Covid Minor Works Grant for Capital Building Expense
- Use of the Covid Minor Works Grant to purchase Capital Equipment
- Use of the Covid Minor Works Grant for the purchase of Non-Capital items
- Use of the Covid Minor Works Grant to purchase Capital ICT Equipment
- Accounting for Covid Grants
- Accounting for Grants received in advance
- Accounting for Ringfenced Grants Unspent
- Book Grant Accounting Treatment
- Excess Funds used for Capital Project
- Monies Received relating to the next year
- Free Primary Schoolbooks Grant (Primary Schools Only)
- Free Primary Schoolbooks Administration Support Grant
- Schools Photovoltaic Programme (SPP) Solar Panels