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Accounting Treatments for School Accounts

Accounting Treatments

    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 Land/Building Project
    6. Patron Contribution for a Capital Building Project
    7. Parents Association Fundraising for a Land/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. School Income Received in Advance
    22. Free Schoolbook Grant
    23. Free Schoolbooks Administration Support Grant
    24. Schools Photovoltaic Programme (SPP) Solar Panels
    25. Grants to purchase Capital items e.g Loose furniture Equipment
    26. Releasing Unspent ICT Grant 2023/2024 to cover related ICT Expenditure 2022/2023
    27. Use of the Minor Works Unspent for the Purchase of Capital Equipment
    28. Parents Association Fundraising for Capital Items

 

Accounting Treatments in Irish 

  1. Talamh agus Foirgnimh a bhaint ó Chlár Comhardaithe an Bhoird
  2. Deontais Tógála Caipitil do Thionscadail Tógála
  3. Síntiúis faoi chomhair Tionscadail Chaipitil
  4. Tiomsú Airgid do Thionscadal Tógála
  5. Maoiniú Eile Stáit faoi chomhair Tionscadal Talún/Foirgnimh
  6. Ranníocaíocht Pátrúin/Iontaobhaí faoi chomhair Tionscadal Caipitil Foirgnimh
  7. Tiomsú Airgid arna dhéanamh ag Cumann na dTuismitheoirí faoi chomhair Tionscadal Talún/Foirgnimh
  8. Tiomsú Airgid arna dhéanamh ag Cumann na dTuismitheoirí faoi chomhair Míreanna Neamhchaipitil
  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
  23. Deontas Tacaíochta Riaracháin um Leabhair Scoile in Aisce
  24. Clár Fótavoltachais Scoileanna (dá ngairtear painéil ghréine de ghnáth)
  25. Deontais le Míreanna Caipitil a Cheannach, m.sh. Troscán agus Trealamh Scaoilte
  26. TBC
  27. Deontas Mionoibreacha gan Chaitheamh a úsáid chun Trealamh Caipitil a Cheannach
  28. Tiomsú Airgid arna Dhéanamh ag Cumann na dTuismitheoirí faoi chomhair Míreanna Caipitil

 

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