Credit: Fixed Assets - Specialized Equipment 80 000
Debit: Bank Deposits 6 000
Credit: Other Income 6 000
2. Debit: Marketable Securities 100 000
Credit: Bank Deposits 100 000
3. p>3. Debit: Expenditure - Equipment Purchase 45 120
Credit: Bank Deposit 45 120
4. Debit: Bank Deposit 20 000
VAT Payable Sales Tax 3 400
Credit: Experience Income 23 400
5. Debit: Fixed Assets 34 000
Credit: Other Income 6 000
5. Debit: Fixed Assets 34 000
Credit: Other Income 6 000
6. p>
Credit: Other payables 34 000
Payment of rent:
Debit: Business expenditure 10 000
Credit: Fixed fund 10 000
Debit: Other payables 10 000
Credit: Bank deposits 10 000
6. Debit: Bank deposits 400 000
Credit: Appropriated Earmarked Funds (Appropriated Special Funds) 400000
7. Debit: Zero Balance Account Used Amount 500 000
Credit: Fiscal Subsidy Income 500 000
8. Debit: Business Expenditure 10 000
Credit: Zero Balance Account Used Amount 10 000
9. Debit: Fiscal Rebate Payable - ---- Fiscal Direct Payment 50,000
Credit: Fiscal Subsidy Income ------ Fiscal Direct Payment 50,000
10. Debit: Employee Compensation Payable 400,000
Credit: Zero Balance Account Used Amount 400,000
11. Debit: Business Expenditure - Business Department (Office Supplies) 5,000
Credit: Zero Balance Account Usage 5,000
12. Debit: Bank Deposit 200,000
Credit: Subsidiary Unit Contribution 200,000
13. Debit: Bank Deposit 100,000
Credit: Other Income - Donation 100,000
14. Debit: Fixed Assets 85,000
15.
Credit: Zero Balance Account Usage 85 000
15. Debit: Welfare Payable 3 000
Credit: Bank Deposit 3 000
16. Debit: Rehabilitation Fund 120000
Credit: Bank Deposit 120000
17. Debit: Bank Deposit 300 000
Credit: Transfer Fund 300000
18: Debit: Inventory 23800
Credit: Bank Deposit 23800
19 Debit: Bank Deposit 500
Credit: Non-Operating Income 500
20. Debit: Intangible Assets 100000
Credit: Bank Deposit 100000
21 Debit: Bank Deposit 60000
Credit: Extra-budgetary Fund Income 60000
22 Debit: Other Assets 50000
Credit: Fixed Assets 50000