A large amount of funds enter low-value consumables, and a small amount is included in the corresponding subjects according to the user department.
If it is a management department, borrow it; Management fees and loans; Bank deposits and other subjects.
Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' membership fees, agency fees, consulting fees, attorney fees, business entertainment fees, office expenses, travel expenses, post and telecommunications fees, greening fees, and salaries and salaries of managers that should be borne by enterprises.
Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". Debit this account, register the management expenses incurred by the enterprise, and credit the management expenses transferred to the "profit of this year" account at the end of the period. After carry-over, there should be no balance in this account. This course carries out detailed accounting according to the expenditure items of management expenses.
How to manage epidemic prevention materials in administrative institutions?
On the one hand, accounting institutions should promptly convey and implement the new spirit of epidemic prevention and control instructions, formulate specific measures, implement the relevant spirit in their own units, and supervise the staff to implement the system. 1On October 27th, the accounting center of education and sports system in Fucheng District, Mianyang City formulated the Business Facilitation System of the Accounting Center for Epidemic Prevention and Control, which met the needs of the competent authorities to pay the epidemic prevention and control funds for the first time, provided a basis for accounting personnel, and truly implemented the national accounting for epidemic prevention and control.
On the other hand, accountants should seriously study the spirit of the new instructions of the state on epidemic prevention and control, conscientiously implement the accounting system of superiors and their own units, do a good job in accounting, and supervise and guide the fund revenue and expenditure and material management related to epidemic prevention and control of their own units and units under their jurisdiction.
Different units have different management.
For general administrative institutions (this article refers to all kinds of administrative units and institutions except hospitals and primary medical and health institutions), it is enough to do a good job of accounting for economic and business matters on a monthly basis in accordance with the government accounting system. However, in the stage of epidemic prevention and control in COVID-19, "special income" (referring to the income related to epidemic prevention and control) and "special expenditure" (referring to the expenditure related to epidemic prevention and control) are more than usual, such as party and government organs, schools and other units. "Special expenditure" mainly includes consumable expenditures such as epidemic prevention and control, equipment and facilities. Its management is mainly the management of epidemic prevention funds and epidemic prevention material assets related to "special expenditure".
For the units in the health system, the proportion of "special income" and "special expenditure" in the total income and expenditure of the units in the epidemic prevention and control stage in COVID-19 is much larger than that of the general administrative institutions. Its management includes both "special income" and "special expenditure", but the focus is still on the management of epidemic prevention funds and epidemic prevention materials assets.
What subjects do the epidemic prevention materials purchased by the unit enter? In general,