Accounting Treatments for School Accounts
Accounting Treatments
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- 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 Land/Building Project
- Patron Contribution for a Capital Building Project
- Parents Association Fundraising for a Land/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 Grants received in advance
- Accounting for Ringfenced Grants Unspent
- Accounting for the Bus Escort Grant
- Excess Funds used for Capital Project
- School Income Received in Advance
- Schoolbooks Scheme Grant
- Schoolbooks Administration Support Grant
- Schools Photovoltaic Programme (SPP) Solar Panels
- Grants to purchase Capital items e.g Loose furniture Equipment
- Use of the Minor Works Unspent for the Purchase of Capital Equipment
- Parents Association Fundraising for Capital Items
- Accounting for Refundable Book Deposit
- Special Class Start Up Grant
Accounting Treatments in Irish
These will be available shortly
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