This page concerns Ardoise School in the OHADA scope, subject to enabled modules and permissions. School, school accounting and payroll are not offered in Austria. Check local requirements; CountryConfig does not certify compliance.
The balance sheet (Assets / Liabilities)
The balance sheet describes what the school owns (assets) and what it owes (liabilities) at a given date.- Fixed assets: durable goods (buildings, equipment, vehicles).
- Current assets: inventory and receivables (what families owe you).
- Treasury assets: bank, cash desk, electronic money.
- Equity: capital, reserves, result.
- Payables: suppliers, tax and social liabilities, borrowings.
The income statement
It presents what the school has earned (revenue) and spent (expenses) over the year, down to the net result (profit or loss). It is organised according to the SYSCOHADA intermediate management balances: turnover, value added, gross operating surplus, operating result, financial result, net result.The cash flow statement
It explains where the money came from and where it went over the year:- operating flows (ordinary activity);
- investing flows (buying/selling assets);
- financing flows (borrowings, capital).
The notes
The notes complete and detail the financial statements (breakdown of fixed assets, receivables, tax and social liabilities, headcount, and so on). Each note is:- applicable (required);
- optional;
- or not applicable given your situation.