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Special Account for Educational Expenses
The Special Account for Educational Expense aims to prescribe standards for accounting and financial statement reporting for special accounting for educational expenses, and presents the classification of liabilities, assets, profits, and costs....
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Special Account for Educational Expenses:Classification of Liabilities
Special Account for Educational Expense: Classification of Liabilities is a classification of the types of current obligations that are expected to leak resources in the future for the implementation of the obligations, i.e., obligations borne by metropolitan and provincial offices of education as a result of past transactions or events...
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Special Account for Educational Expenses:Classification of Costs
Special Account for Educational Expense: Classification of Liabilities is a major functional classification of net asset reduction arising from the use or outflow of economic benefits through the consumption of goods or services, etc., as defined in the special account for educational expenses...
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Special Account for Educational Expenses:Classification of Revenue
Special Account for Educational Expense: Classification of Revenue is a classification of income defined in the Special Account for Educational Expenses, that is, an increase in net assets arising from the inflow of economic benefits through the provision of goods or services during the fiscal year, donation, etc., according to the source of financing...
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Special Account for Educational Expenses:Classification of Net Worth
Special Account for Educational Expenses: Classification of Net Worth refers to the net assets defined in the special account for educational expenses, that is, the remaining amount of assets minus liabilities, and is classified as fixed net assets, specific net assets and general net assets...
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Special Account for Educational Expenses:Classification of Assets
Special Account for Educational Expense: Classification of Assets is the classification of assets defined in the Special Account for Educational Expenses, that is, resources currently owned or controlled by metropolitan and provincial offices of education as a result of past transactions or events and expected to generate economic benefits in the future...
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