Accounting Treatments for School Accounts

Accounting Treatments in English

1. Removal of Land and Buildings from the Balance Sheet of the board
2. Capital Building Grants for Building Project
3. Donations for Capital Projects
4. Fundraising for a Building Project
5. Other State Funding for a Building Project
6. Patron Contribution for a Building Project
7. Parents Association Fundraising for a Building Project
8. Parents Association Fundraising for Non-Capital items
9. Purchase of Capital ICT items from ICT Grant Monies Received
10. Purchase of Non-Capital ICT items from ICT Grant Monies Received
11. Special Equipment Grants received for a specific student
12. Use of the Covid Minor Works Grant for Capital Building Expense
13. Use of the Covid Minor Works Grant to purchase Capital Equipment
14. Use of the Covid Minor Works Grant for the purchase of Non-Capital items
15. Use of the Covid Minor Works Grant to purchase Capital ICT Equipment
16. Accounting for Covid Grants
17. Accounting for Grants received in advance
18. Accounting for Ringfenced Grants Unspent 
19. Book Grant Accounting Treatment
20. Excess Funds used for Capital Project
21. Monies Received relating to the next year
22. Free Primary Schoolbooks Grant (Primary Schools Only)
23. Free Primary Schoolbooks Administration Support Grant

Accounting Treatments in Irish 

(Currently being updated)

1. Talamh agus Foirgnimh a bhaint ó Chlár Comhardaithe an Bhoird
2. Deontais Tógála Caipitil do Thionscadail Tógála
3. Tabhartais le haghaidh Tionscadail Chaipitil
4. Tiomsú Airgid do Thionscadal Tógála
5. Maoiniú Eile Stáit do Thionscadal Tógála
6. Ranníocaíocht an Phátrúin do Thionscadal Tógála
7. Tiomsú Airgid Chumann na dTuismitheoirí le haghaidh Tionscadal Tógála
8. Tiomsú Airgid Chumann na dTuismitheoirí le haghaidh míreanna Neamhchaipitiúla
9. Ceannach earraí TFC Caipitil ó Airgead Deontais TFC a Fuarthas ó Údarás Oideachais
10. Ceannach Míreanna Neamhchaipitil TFC le hAirgead Deontais TFC a Fuarthas
11. Deontais do threalamh speisialta a fuarthas le haghaidh dalta sonrach
12. Úsáid an Deontais Mionoibreacha Covid le haghaidh Costas Tógála Caipitil
13. Deontas Mionoibreacha Covid a úsáid chun trealamh a cheannach
14. Deontas Mionoibreacha Covid a úsáid chun Míreanna Neamhchaipitil a cheannach
15. Deontas Mionoibreacha Covid a úsáid chun trealamh caipitil TFC a cheannach
16. Cur chuige cuntasaíochta maidir le Deontais COVID-19
17. Cuntas a thabhairt ar Dheontais a Fuarthas Roimh Ré
18. Cuntas a thabhairt ar dheontais Imfhálaithe nár caitheadh
19. Cur Chuige Chúntasaíochta Deontas Leabhar
20. Cistí Barrachais a úsáidtear le Haghaidh Tionscadal Caipitil
21. Airgead faighte maidir leis an mbliain seo chugainn
22. Maoiniú Cumann na Dtuismitheoirí le Haghaidh Míreanna Neamhchaipitiúla