Chapter 1.
Understanding the law
1.
Regulations on Violation of Financial and Accounting Standards
2.
Related laws and regulations

Chapter 2.
Find related laws
1.
Legal structure (hierarchy)
2.
Legislative procedures for laws
3.
Law Search
4.
Search for notices
5.
Search for press releases from the Long-Term Care Committee
6.
Search for local laws
7.
Search for National Basic Livelihood Security Program Guide
8.
Find the deletion clause (previous law)

Chapter 3.
Types of senior facilities (Elderly Welfare Act)
1.
Types of senior facilities (Article 31 of the Elderly Welfare Act)
2.
Classification of senior facilities
3.
Facility code 1,2,3

Chapter 4.
Practice

Chapter 5.
Fundamentals of Financial and Accounting Rules
1.
Legal basis and standards for financial and accounting work
2.
Fundamentals of Financial and Accounting Rules
3.
Finance and Accounting Q&A

Chapter 6.
Budget subject
1.
Revenue budget items (codes 1 and 2)
2.
Expenditure budget items (codes 1 and 2)

Chapter 7.
General Financial Accounting
1.
Single-entry/double-entry bookkeeping
2.
General Accounting/Special Accounting
3.
round robin
4.
Types of funding sources
5.
Spending method
6.
Income and expenditure sources closed
7.
Document retention period


Chapter 8.
Gratitude and Intellectual Property Cases
1.
Gratitude and Intellectual Property Cases

Chapter 9.
Accounting Practice I
1.
Cash flow
2.
Import resolution
3.
Expenditure resolution
4.
Writing a proposal
5.
Knitting method
6.
Account management
7.
Use of deposit account
8.
Employee food expenses
9.
Vehicle Expense Management
10.
Use of cash
11.
Retirement allowance management
12.
Transfer fee
13.
Gift Certificate Management
14.
Donations
15.
Entry processing
16.
Cash register
17.
Check your balance at the end of the month
18.
Processing of medical expenses and medication costs
19.
Processing of previous year's carryover
20.
Interest processing
21.
Subsidy (living expenses) processing
22.
Position (rank) allowance
23.
Year-end tax settlement refund processing
24.
Budget/Settlement Basics
25.
General budget rules
26.
Budget only
27.
Employee attendance
28.
Disposal of unwanted items
29.
External Accounting Firm Precautions

Chapter 10.
Accounting Practice II
1.
Which section should I use?
2.
Institutional operating expenses
3.
Other operating expenses
4.
Acceptance fees and charges
5.
Meeting fees
6.
Travel expenses
7.
Public utility charges and various taxes
8.
Vehicle expenses
9.
hire
10.
facility costs
11.
Facility equipment maintenance costs
12.
Asset acquisition cost
13.
Cost of living
14.
Reception facility security
15.
medical expenses
16.
Magazine expenditures
17.
Position allowance
18.
Expenditure Account Summary (1, 2)
19.
Practice

Chapter 11.
long-term care
1.
Other revenue/expenditure budget items 1, 2 and 3
2.
Long-term care benefits
3.
Long-term service incentive / job training expenses
4.
Labor cost expenditure ratio
5.
Long-term care social insurance processing (direct/indirect)
6.
Enter long-term care benefit income (surcharge)
7.
Personnel who pay for their own expenses/food ingredients
8.
Night shift allowance
9.
Debt management (before and after installation)
10.
Transfer management
11.
Management of environmental improvement reserve funds and operating reserve funds
12.
Non-covered items
13.
Precautions when handling accounting
14.
Details of the salary cost calculation method and key historical events (facility manager vacation, sick leave)
15.
Vehicle Lease Agreement (Sample)
16.
Initial accounting for the facility

<supplement>
1.
Financial Accounting Rules for Social Welfare Corporations and Social Welfare Facilities
2.
3. Long-term care facility revenue budget item
3.
3. Long-term care facility expenditure budget item
4.
Long-term care facility revenue budget items 1 and 2
5.
Long-term care facility expenditure budget items 1 and 2
6.
Elderly Welfare Act
7.
Long-Term Care Insurance for the Elderly Act (partial)

References

The importance of financial and accounting rules for long-term care facilities for the elderly is growing day by day, but there is no proper book on financial and accounting rules, and no one who explains them in detail.
As a result, we exchange accounting-related information through cafes and group chats to process accounting, and sometimes we exchange error information.
If you inquire with local governments about the same matter, they may give you different information about the department, item, and subject.
It was written based on objective data to prevent such errors as much as possible and to enable faster application to accounting work.
Also, I published this book with the idea that even if you entrust accounting to an external company, it would be good to know the basics before entrusting it to an external company.
I would definitely recommend checking out the following institutions:

√ Institutions that are afraid of being criticized during local government accounting audits
√ An institution that has established a long-term care facility but does not know how to enter accounting information.
√ An organization that has outsourced its accounting to an external company, but is not sure whether the external company has done it properly.
√ An organization that does accounting work but is not sure if what I am doing is right
√ Institutions where the categories, sections, and items are confusing
√ Employees who have been instructed to do their own accounting