The first part is an overview
1. This system is formulated to implement the Accounting Standards for Public Institutions (for Trial Implementation) and standardize the accounting of public institutions.
Two, this system is applicable to the state-owned institutions in People's Republic of China (PRC). Institutions that apply the special industry accounting system according to the provisions of the Ministry of Finance do not implement this system; Accounting for capital construction investment of public institutions shall be implemented in accordance with relevant regulations, and this system shall not be implemented; Institutions that have been incorporated into the enterprise accounting system shall be implemented in accordance with the relevant enterprise accounting system.
Three, the accounting organization system of state-owned institutions is divided into three levels: the competent accounting unit, the secondary accounting unit and the basic accounting unit. Receiving and reporting funds from the financial department at the same level, and having a budget management relationship. If there is an accounting unit under it, it is the competent accounting unit; Receiving and reporting funds from the competent accounting unit or superior unit, with budget management relationship and accounting unit below, is the secondary accounting unit; The basic accounting unit is the one that receives and reports funds from the superior unit, which has a budget management relationship and has no subordinate accounting unit below. The accounting units at the above three levels carry out independent accounting, and are responsible for organizing and managing all accounting work of their own departments and units. If there are no independent accounting conditions, the document reimbursement system will be implemented and managed as the "reimbursement unit".
Four, institutions should set up and use accounting subjects according to the provisions of this system, and unnecessary subjects can be used. The number of accounting subjects uniformly stipulated in this system shall not be disrupted and re-edited by any unit.
Five, accounting institutions to RMB "yuan" as the unit of amount, yuan to the following points.
Six, the management of accounting files of public institutions, according to the Ministry of Finance and the National Archives Bureau to develop the "accounting archives management measures" implementation. General requirements and accounting matters related to accounting shall be handled in accordance with the "Standards for Basic Accounting Work" issued by the Ministry of Finance.
Seven, this system is responsible for the interpretation of the Ministry of Finance of People's Republic of China (PRC). Without the approval of the Ministry of Finance, all regions and departments shall not formulate their own accounting systems for public institutions.
Eight, this system since 1998+ 10/0/day. The Budget Accounting System of Public Institutions promulgated by the Ministry of Finance 1988 shall be abolished at the same time. The accounting system formulated by various regions and departments before the entry into force of this system shall be stopped if it is inconsistent with this system.
Part II General Accounting Subjects of Public Institutions
I. Chart of Accounts (omitted)
Two. Instructions for the use of general accounting subjects in public institutions
(1) Asset Category
Account number 10 1 cash
1. Cash on hand of accounting institution in this account.
2. When receiving the cash, debit the account and credit the relevant account; When spending cash, debit the relevant subjects and credit the subjects. The debit balance of this account reflects the cash amount on hand.
3 institutions should set up a "cash book", and the cashier should register one by one according to the original documents. At the end of each business day, the total cash income, total cash expenditure and balance of that day should be calculated, and the balance should be checked with the actual inventory to ensure that the accounts are consistent with the facts, and a "Daily Statement of Cash on Hand" should be prepared. For units with more cash income business and a separate collection department, the cashier of the collection department should prepare a "daily cash income report" together with the cash receipt received every day and send it to the cashier of the accounting department for verification; Or send the received cash directly to the bank where the account is opened, and submit the copy of the receipt, the Daily Statement of Cash Income and the voucher for sending cash to the bank to the accounting department for accounting check and bookkeeping.
4 institutions with foreign currency cash shall make detailed accounting in RMB and various foreign currencies.
Account number 102 bank deposit
1. This account accounts for all kinds of deposits deposited in banks and other financial institutions. Institutions should strengthen the management of their own bank accounts, and accounting departments should open accounts in banks in a unified way to avoid multiple accounts.
2 institutions will deposit money in banks or other financial institutions, debit the subjects and credit the relevant subjects; When withdrawing and spending deposits, debit the relevant subjects and credit the subjects. Debit balance of the account. Reflect the amount of bank deposits of public institutions.
3. Institutions set up "deposit journals" according to the names and types of deposits of banks and other financial institutions, and the cashier registers them one by one according to the order of receipts and payments, and the balance should be settled at the end of each day. The deposit journal should be checked with the bank regularly, at least once a month. At the end of the month, if there is any difference between the company's book balance and the bank statement balance, we should find out the reasons one by one and deal with them. If it is an open account, a "bank statement" shall be prepared and adjusted consistently.
4 institutions with foreign currency deposits shall conduct detailed accounting in RMB and various foreign currencies under the undergraduate program. Foreign currency bank deposits of institutions shall be converted into RMB for bookkeeping according to the foreign exchange rate of RMB published by the People's Bank of China on that day, and the foreign currency amount and conversion rate shall be registered. At the end of the year (units with large foreign currency deposits can settle accounts quarterly or monthly), institutions should convert the balance of foreign currency accounts into RMB according to the RMB foreign exchange quotation published by the People's Bank of China at the end of the year as the ending RMB balance of foreign currency accounts. The difference between the adjusted RMB balance of various foreign currency accounts and the original book balance is included in business expenses as exchange loss.
AccountNo. 105 Notes Receivable
1. Commercial bills received by the accounting institution in this account for selling products in its business activities, including commercial acceptance bills and bank acceptance bills.
2 institutions received bills receivable, debit the subjects, credited "non-operating income" and other related subjects. The face value of bills receivable recovered at maturity shall be debited to the subject of "bank deposit" and credited to this subject. The debit balance of this account is the amount of unexpired notes receivable. When the company discounts the unexpired bills receivable to the bank, it should debit the "bank deposit" and other subjects according to the actually received amount (net after deducting the discount interest); Debit the "operating expenses" account according to the interest-bearing part, and credit the account according to the par value of the notes receivable.
3. The institution shall establish a "Notes Receivable Memorandum Book" to register the type, serial number, date of issuance, face value, name of payer, acceptor and endorser, due date, date of collection and amount of recovery of each note receivable one by one.
Accounts receivable number 106
1. This account accounts for the money that institutions should receive for providing labor services, providing paid services and selling products.
2 accounts receivable, debit the subjects, credit "operating income", "other income" and other subjects; When receiving the money, debit the account of "bank deposit" and credit the account. The debit balance of this account reflects the cumulative number of accounts receivable to be settled.
3 this course should be set according to the name of the debt unit or individual.
Account PrepaymentNo. 108
1. This account is used to calculate the amount paid in advance to the supplier according to the provisions of the procurement and labor service contracts.
2 institutions in advance, the debit of the subjects, credited to the "bank deposit" subjects. When receiving the settlement of the purchased goods or services, debit "materials" and other subjects according to the amount listed in the invoices and bills, and credit this subject. Additional payment shall be debited to this account and credited to the account of "bank deposit"; Return the overpaid amount and debit the "bank deposit" account. Credit this account. The debit balance of this account is unsettled prepayment. Units with less prepayments can also directly debit prepayments to accounts receivable, without setting this subject.
3. This course should be set according to the name of the supplier.
Account number 1 10 Other receivables
1. This account accounts for other receivables and institutional temporary payments except notes receivable, accounts receivable and prepayments. Including: loans, reserve funds, various advances that should be charged to employees, etc.
2 other receivables, debit the subjects, credited to the relevant subjects; To recover all kinds of money, debit the relevant subjects and credit the subjects. The debit balance of this account is accounts receivable that have not been settled.
3. This course should set up subsidiary ledger according to other receivables and debtors.
Subject material number 1 15
1. This course accounts for the materials and materials in stock of public institutions, as well as tools, appliances and low-value consumables that fail to meet the standards of fixed assets. Sporadic office supplies purchased and used by public institutions can be directly listed as expenses at the time of purchase, and this subject is not applicable.
2. Confirmation of material record value:
(1) When purchasing materials, the purchase price and transportation and miscellaneous fees are taken as the purchase price of materials. The materials purchased by the company for their own use shall be calculated according to the tax-included price actually paid. According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, if a public institution belongs to a small-scale taxpayer (hereinafter referred to as a small-scale taxpayer), the purchased materials shall be calculated according to the tax-included price actually paid. If a public institution belongs to a general taxpayer (hereinafter referred to as a general taxpayer) according to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, the non-self-use part of the purchased materials shall be calculated at the price excluding tax.
(2) The actual cost can be determined by FIFO method or weighted average method according to the actual situation.
3. How to use the subject:
(1) If the materials purchased for personal use have been accepted and put into storage, the subjects shall be debited and credited to "bank deposit" and other subjects. When the recipients are delivered out of the warehouse, the subjects such as "business expenses" are debited and credited to this subject.
(2) If the small-scale taxpayer's affiliated institution purchases materials and has accepted them for storage, it shall debit this account and credit "bank deposit" and other subjects. When collecting and leaving the library, record the subjects such as "business expenditure" and "operating expenditure" and credit this subject.
(III) If the institution to which the general taxpayer belongs purchases non-daily materials and has accepted them for storage, it shall debit the subject of "Taxes Payable-VAT Payable (Input Tax)" according to the value-added tax indicated on the special invoice for the purchased materials, debit the subject according to the amount recorded on the special invoice, and credit the subjects of "Bank Deposit" and "Accounts Payable" according to the actual amount paid. When receiving the goods from the warehouse, debit the subjects such as "business expenses" and "non-business expenses" according to the purchase cost (excluding tax) and credit the subjects.
4. The materials of public institutions are counted at least once a year, and there is an inventory surplus or inventory deficit, which belongs to normal overflow and deficit. Increase or decrease materials according to the actual cost, in which "operating expenses" are correspondingly reduced or increased for materials belonging to business, and "operating expenses" are reduced or increased for materials belonging to business.
5. The debit balance at the end of this course is the actual inventory materials of institutions.
6. This course should set up a subsidiary ledger according to the storage location, type and specification of materials, and register one by one according to the receipt and delivery vouchers of materials.
Finished products in account 1 16.
1. This account accounts for the actual cost of products produced and accepted by institutions. Units engaged in labor activities, the results of their labor can be regarded as finished goods accounting.
2 finished products that have been put into storage after the completion of production acceptance shall be debited to this account and credited to the "cost" account. When products are sold out of the warehouse, the actual cost is calculated by the first-in first-out method or the weighted average method, and the account of "business expenditure" or "non-business expenditure" is debited and credited to this account. The debit balance of this account reflects the actual cost of finished goods in stock.
3. Inventory inventory inventory surplus or deficit of finished products to increase or decrease finished products. When the inventory is surplus, debit the account and credit the account of "business expenditure" or "non-operating expenditure"; when the inventory is deficit, debit the account of "business expenditure" or "non-operating expenditure" and credit the account.
4. This course should be set according to the type, variety and scale of finished products.
1 17 foreign investment
1. This account accounts for the investment of institutions in other units in various ways, including bond investment and other investments.
2 institutions to buy various bonds formed by foreign investment, according to the actual payment, debit the subjects, credited to "bank deposits" and other subjects; At the same time, debit the subject of "Public Offering of Fund-General Fund" and credit the subject of "Public Offering of Fund-Investment Fund". Foreign investment in fixed assets by public institutions shall be debited to the subject and credited to the subject of "public funds-investment funds" according to the assessed price or the value confirmed in contracts and agreements; According to the original book price, debit "fixed fund" and credit "fixed assets". Institutions belonging to general taxpayers throw materials into other units, debit this account according to the value determined in the contract agreement, credit "materials" according to the book value of materials (excluding value-added tax), and credit "tax payable-value-added tax payable (output tax)" account. According to the value determined in the contract agreement, deduct the difference between the book value of the materials and the payable VAT output tax, and debit or credit the subject of "institutional funds-investment funds"; At the same time, according to the book value of the materials, debit "Public Offering of Fund-General Fund" and credit "Public Offering of Fund-Investment Fund". Institutions belonging to small-scale taxpayers throw materials abroad, debit the subject according to the value determined in the contract agreement, and credit the subject of "materials" according to the book value (including tax) of the materials. According to the difference between the value determined in the contract agreement and the book value of the materials, debit or credit the subject of "institutional fund-investment fund"; At the same time, according to the book value of materials, debit the account of "institutional fund" and credit the account of "intangible assets invested by institutions in other units", debit the account of "intangible assets" according to the value determined by both parties, and credit the account of "institutional fund-investment fund" according to the difference; At the same time, according to the book value of intangible assets, debit "Public Offering of Fund-General Fund" and credit "Public Offering of Fund-Investment Fund". When a public institution invests in foreign countries with monetary funds, it shall debit the subject and credit the subject of "bank deposit"; At the same time, debit the subject of "Public Offering of Fund-General Fund" and credit the subject of "Public Offering of Fund-Investment Fund".
3 institutions to transfer bonds and pay the principal and interest of bonds due, according to the actual amount received, debit the "bank deposit" subject, according to the actual cost credited to the subject. The difference between the paid-in amount and the book amount shall be debited or credited to other income. At the same time, adjust the detailed accounts of business funds.
4. This course should be detailed accounting according to the types of bonds and investment objects.
Fixed assets with account number 120
1. This course accounts for the original price of fixed assets of public institutions.
2 institutions should be based on the provisions of the fixed assets standards and classification, combined with the situation of the unit, the development of fixed assets directory, as the basis for accounting.
3. The fixed assets of public institutions shall be accounted for according to the following provisions.
(1) Fixed assets purchased and allocated shall be accounted for according to the actual purchase price or allocation price, transportation and miscellaneous fees, installation fees, etc. The vehicle purchase surcharge paid in accordance with the regulations is included in the car purchase price.
(2) Self-made fixed assets shall be accounted for according to labor, materials and expenses.
(3) The fixed assets rebuilt or expanded on the basis of the original fixed assets shall be included in the fixed assets according to the net added value of the expenses incurred in the reconstruction and expansion minus the incomings in the process of reconstruction and expansion.
(4) Fixed assets leased by financing shall be accounted for according to the equipment price, transportation and miscellaneous fees and installation fees determined in the lease agreement.
(5) Donated fixed assets shall be accounted for according to the market price of similar fixed assets or relevant vouchers provided. The relevant expenses incurred when accepting fixed assets shall be included in the value of fixed assets.
(6) Fixed assets with surplus shall be accounted for at safe value.
(7) Fixed assets that have been put into use but have not been handed over can be recorded according to the estimated value first, and then adjusted after the actual value is determined. Travel expenses incurred in the process of purchasing fixed assets are not included in the value of fixed assets.
4. Undergraduate students use:
(1) When purchasing fixed assets, institutions should debit the subjects of "special fund-repair purchase fund", "business expenditure" and "special fund expenditure" respectively according to the source of funds, and credit the subjects of "bank deposit" and "fixed fund" at the same time.
(2) the fixed assets donated by the unit shall be debited to this account and credited to the "fixed fund" account.
(3) The fixed assets leased by financing shall be debited to this account and credited to the other accounts payable account; When paying the rent, debit the relevant expenditure subjects and credit the "fixed fund" subjects; At the same time, debit "other payables" and credit "bank deposits".
(4) The surplus fixed assets shall be debited to the account at the replacement price and credited to the account of "fixed fund".
(5) The fixed assets reduced due to scrapping, damage or shortage shall be debited to the "fixed fund" account and credited to the "fixed assets" account according to the original value of the reduced fixed assets. The residual value, incomings and cleaning expenses of the scrapped or damaged fixed assets are all included in the special account of the repair and purchase fund.
(6) When selling fixed assets, debit the account of "bank deposit" according to the actually received price, credit the account of "special fund-repair purchase fee", and credit the account of "fixed fund" according to the original price.
(7) The transfer of investment in fixed assets shall be handled in accordance with the relevant provisions of the subject of "foreign investment".
5 institutions should set up subsidiary ledger and fixed assets card for detailed accounting according to the classification of fixed assets.
Account 124 intangible assets
1. This course accounts for the value of various intangible assets such as patent right, non-patented technology, copyright, trademark right, land use right and goodwill of public institutions.
2. If an institution purchases or develops itself and applies for intangible assets according to legal procedures, it shall debit the subject according to the actual expenditure and credit "bank deposit" and other related subjects.
3. All kinds of intangible assets should be amortized reasonably. Institutions that do not implement internal cost accounting, when amortizing intangible assets purchased and developed by themselves, should credit the "business expenses" account at one time, debit the "business expenses" account and credit the account. For institutions that implement internal cost accounting, their intangible assets shall be amortized by stages during the benefit period, and the "non-operating expenses" shall be debited and credited to this account when amortized.
4. When the unit transfers the ownership of intangible assets that have been recorded, the transfer income is debited to the account of "bank deposit" and credited to the account of "non-operating income", and when the cost of transferring intangible assets is carried forward, the account of "non-operating expenditure-other expenses" is debited and credited to this account. The transfer of intangible assets by foreign investment shall be handled in accordance with the relevant provisions of the subject of "foreign investment".
5. The ending balance of undergraduate project is the value of intangible assets that have not been amortized.
6. This course should set up subsidiary ledger according to the category of intangible assets.
(ii) Liabilities
Borrow from account number 20 1
1. This course accounts for the paid use of funds borrowed by institutions from the financial department, the superior competent department and financial institutions.
2 borrowed money, debit "bank deposits" and other subjects, credited to the subject; When returning the principal, debit the subject and credit the subject of "bank deposit"; When paying loan interest, debit "business expenses" and "non-business expenses" and credit "bank deposits".
3. The credit balance of this account reflects the outstanding loan balance.
4 this course should be set up by the creditor's rights unit ledger.
Notes payable in account 202
1. This account accounts for commercial bills opened and accepted by institutions when foreign debts occur, including bank acceptance bills and commercial acceptance bills.
2. When the company issues and accepts bills of exchange or offsets loans with bills of exchange, it shall debit the subjects such as "materials" and "accounts payable" and credit this subject. Pay the handling fee of bank acceptance bill, debit the relevant expenditure or expense account and credit the "bank deposit" account. Upon receipt of the notice of the bank's payment of principal and interest, debit the subject and related expenditure subjects and credit the subject of "bank deposit".
3. Each unit shall set up a "Notes Payable Memorandum Book" to register in detail the type, number, issue date, maturity date, par value, payee or unit name, payment date and amount of each note payable. When the bills payable are paid off at maturity, they should be written off one by one in the memorandum book.
Accounts payable, No.203
1. This account is used to calculate the amount payable by institutions to suppliers for purchasing materials, materials or accepting labor services. This course is suitable for institutions with actual internal cost accounting.
2. The materials and materials purchased by the unit have been accepted and put into storage, but the payment has not been paid. According to the relevant documents, debit "materials" and other related subjects and credit this subject. Unpaid items incurred when the unit accepts services provided by other units shall be debited to the relevant expenditure (expense) subject according to the invoice provided by the supplier and credited to the subject.
3 units to pay the payable, debit the subjects, credit "bank deposits" and other subjects. When the company issues and accepts a commercial bill to offset the accounts payable, it shall debit this account and credit the accounts payable.
4. This course should be set up according to the supplier subsidiary ledger.
Accounts received in advance in account No.204
1. This course accounts for the money received in advance by the institution from the purchasing unit or the labor service receiving unit according to the contract.
2 units in advance, debit "bank deposits" or "cash" subjects, credited to the subject; When realizing commodity sales (labor service cash), debit this account and credit related income accounts. Return the overpaid amount and make the opposite accounting entry.
3. Units with less advance receipts can also directly credit the advance receipts to the account payable, without setting up this account.
4. This course should be set up according to the purchasing unit subsidiary ledger.
Account 207 Other payables
1. This account accounts for the funds payable and temporarily received by institutions from other units or individuals, such as the rent of rented fixed assets, the deposits received, the pension payable as a whole, and the housing deposited by individuals >; Transmission interrupted! Temporary collection, debit "bank deposits", "business expenses", "non-operating expenses" and other subjects, credited to this account; When paying, debit this account and credit "bank deposit" and other subjects.
3 this course should be set up according to the categories, units and individuals of payables and temporary receipts.
No.208 subject "Budget payable".
1. This course accounts for the income that institutions should pay into the national budget according to regulations. The budget revenue payable mainly includes: funds collected by public institutions and included in the budget management, administrative fees, incomes from fines and confiscations, incomes from changing the price of ownerless property and other funds that should be turned over to the budget according to the budget management regulations.
2. When obtaining the budget income payable, debit the subjects such as "bank deposit" and credit the subject; When turned over, debit the subjects and credit the subjects such as "bank deposit".
3. The credit balance of this account reflects the unpaid amount. There should be no balance at the end of this course.
4. This course should be set up according to the category of "budget payable".
No. 209th subject "financial accounts payable".
1. Extra-budgetary funds collected and turned over to the financial special account by accounting institutions according to regulations. The scope of extra-budgetary funds that should be turned over to the financial special account shall be handled in accordance with the provisions of the Ministry of Finance.
2. When receiving the income payable in the financial special account, debit the subjects such as "bank deposit" and credit the subject; When turned over to the financial special account, make the opposite accounting entries. Units that implement the method of turning over the balance of extra-budgetary funds shall regularly settle the estimated balance of extra-budgetary funds, debit the subject of "business income" and credit the subject.
3. The credit balance of this account reflects the unpaid amount. There is no balance at the end of this course.
4. This course should be set according to the category of extra-budgetary funds.
Tax payable for account number 2 10
1. This course accounts for various taxes payable by institutions. Each unit shall conduct detailed accounting according to the taxes paid. Among them, institutions belonging to general taxpayers should set up columns such as "input tax", "paid tax" and "output tax" in the VAT payable subsidiary ledger.
2. Generally, at the end of the month, when the unit calculates the tax payable (except the value-added tax paid by ordinary taxpayers), it debits the subjects such as "sales tax" and "balance distribution" and credits the subject; When paying taxes, debit this account and credit "bank deposit" and other subjects. Please refer to the description of "Materials" for the accounting of VAT input tax payable. For the accounting of VAT output tax, please refer to the description of "Operating Income" for details.
3. The debit balance at the end of this course is overpaid tax, and the credit balance is unpaid tax.
(3) Net assets
30 1
1. Unlimited net assets owned by accounting institutions of this account mainly include accumulated surplus funds. This course should be based on the business content accounting in the "general fund" and "investment fund" under two detailed subjects. "General fund" is mainly used for accounting accumulated surplus funds; "Investment fund" is a fund used to describe foreign investment.
2. At the end of the year, the unit shall transfer the undistributed balance of the current period to this account, debit the account of "balance distribution" and credit this account (general fund). The balance of funds allocated for completed projects, which is left for use by the unit according to regulations, shall be transferred to the accounting of this account, debited to the "appropriation" account and credited to this account (general fund).
3. When investing in fixed assets abroad, the account of "external fund" shall be debited and credited to this account (investment fund) according to the assessed price or the value determined in the contract and agreement; At the same time, according to the original book price of fixed assets, debit the "fixed fund" account and credit the "fixed assets" account.
4 foreign investment in materials and intangible assets shall be handled in accordance with the relevant provisions of the subject of "foreign investment".
302 subject fixed fund
1. This account accounts for the funds formed by the purchase, self-control, transfer-in, financing lease-in (ownership), donation acceptance and transfer of fixed assets.
2. When building and purchasing fixed assets, debit the relevant expenditure account, credit the account of "bank deposit", and debit the account of "fixed assets" and credit the account. Fixed assets leased by financing shall be debited to the relevant expenditure items according to the actual rent paid and credited to this account. Accept the donation of fixed assets, debit "fixed assets" subjects, credited to the subject. Inventory surplus of fixed assets, according to the full replacement value of debit "fixed assets" subjects, credited to the subject; Loss of fixed assets, according to the original book price debit the subjects, credited to the "fixed assets" subjects. The sale of fixed assets and foreign investment should be debited to the subject and credited to the relevant subjects.
No.303 subject special fund
1. This account accounts for the income, expenditure and balance of the special fund drawn and established by institutions according to regulations.
2. The types of special funds of public institutions mainly include: employee welfare fund, medical fund, repair and purchase fund, housing fund, etc.
3. When withdrawing the medical fund, debit the subjects of "business expenditure-social security fee" and "business expenditure-social security fee" and credit the subjects of "special fund-medical fund". When withdrawing the repair purchase fee, debit the account of "business expenditure-repair fee and equipment purchase fee" or "business expenditure-repair fee and equipment purchase fee" and credit the account of "special fund-repair purchase fee"; When the residual value of scrapped fixed assets is transferred, the account of "bank deposit" shall be debited and credited to this account; When paying the cost of cleaning up the scrapped fixed assets, debit the account and credit the account of "bank deposit". At the end of the year, when the institution withdraws the employee welfare fund from the current year's balance according to the prescribed proportion, it shall debit the subjects such as "Balance Distribution-Employee Welfare Fund" and credit this subject. When institutions receive the income from various housing funds (excluding housing provident fund paid by individuals), they shall debit the title of "bank deposit" and credit the title of "special fund-housing fund". For the housing provident fund paid by individuals, the unit shall set up an auxiliary account to register and account for its deposit, use and balance.
4 the use of special funds, debit the subjects, credited to "bank deposits" and other related subjects.
5. At the end of the period, the credit balance of this course is the balance of the unit special fund.
6 this course should be set according to the types of special funds.
Business balance of account No.306
1. This account accounts for the balance of income and expenditure of public institutions except operating income and expenditure in a certain period of time (excluding the balance of extra-budgetary funds turned over to the government).
2. When calculating the balance at the end of the period, the balance of financial subsidy income, superior subsidy income, payment from affiliated units, business income and other income should be transferred to the account, and the financial subsidy income, superior subsidy income, payment from affiliated units, business income and other income should be debited to the account. Transfer the balance of funds, business expenses, expenses turned over to higher authorities, sales taxes (non-operating business), subsidies for foreign affiliated units, self-raised infrastructure and other subjects to this account, debit this account, and credit funds, business expenses, expenses turned over to higher authorities, sales taxes, self-raised infrastructure and other subjects.
3. The credit balance of this account is the balance realized in the current period.
4. At the end of the year, the unit shall transfer all the balances realized in that year to the "balance distribution" subject, and there will be no balance in this subject after the carry-over.
Operating balance of No.307th subject
1 This account accounts for the balance of business income and expenditure of public institutions in a certain period.
2. When calculating the operating balance at the end of the period, the balance of the "operating income" account should be transferred to this account, and the "operating income" account should be debited and credited to this account; Transfer the balance of such subjects as "operating expenses" and "sales tax" to this account, debit this account and credit the subjects of "operating expenses" and "sales income".
3. The credit balance of this account is the realized operating balance, and if it is the debit balance, it is the operating loss.
4. At the end of the year, the unit shall transfer all the realized operating balances to the "balance distribution" account, and there will be no balance in this account after the carry-over. If it is a loss, it will not be carried forward.
308th account balance distribution
1. This course accounts for the situation and results of the balance distribution of institutions in the current year.
2. This course should generally set up detailed subjects such as "income tax payable" and "special fund withdrawal". Units that pay income tax calculate the income tax payable, debit the subject (income tax payable) and credit the subject of "tax payable". Unit calculation should be extracted from the special fund, debit the subjects (extraction of special fund), credited to the "special fund" subjects.
3. At the end of the year, all business balances and operating balances of the current year should be transferred to this account, and the "business balance" and "operating balance" accounts should be debited and credited to this account.
4. The credit balance of this account is undistributed balance.
5. After distribution, the unit shall transfer the undistributed balance of the current year to the subject of "public welfare fund-general fund", debit the subject and credit the subject of "public welfare fund-general fund". After carrying forward, there should be no balance in this account.
6. After the year-end closing of the unit, the adjustment or change of the accounting subjects of the previous year involves the balance of the previous year. If the state has provisions, those provisions shall prevail; If there is no provision, it should be directly accounted for through the subject of "public funds" and noted in the accounting statements.
(4) Income category
40 1 Subject Finance subsidy income
1. This course accounts for all kinds of business funds collected by the financial department or the superior unit according to the approved budget and capital reporting relationship. In order to strengthen the accounting management of budget funds, the competent accounting unit should prepare quarterly and monthly spending plans. When applying for the current financial subsidy, you should fill in the "Budget Application Form" in "Paragraph" and "Item" and report it to the financial department at the same level. Institutions are using financial subsidies.