1. Bulk cement special fund collection and accounting process

Instructions:

(1) Record the actual received special bulk cement funds that should be stored in the " Bank Deposit (Special Account)";

(2) Turn over the actual received special funds for bulk cement that should be put into the warehouse to the state treasury through "Bank Deposit (Special Account)";

(3) The special funds for bulk cement paid directly to the state treasury without going through the unit's "bank deposit (special account)" will be increased to the "budget payable".

2. Accounting process for expenditures of special funds for cement installation

Instructions:

(1) The special funds for bulk cement received from the finance department will be recorded in "bank deposits" (Specialized product)";

(2) Allocate special funds for bulk cement to enterprises that produce and use bulk cement according to the prescribed projects and purposes;

(3) According to the prescribed projects Projects and purposes: Allocate special funds for bulk cement to lower-level bulk offices;

(4) Record special funds for bulk cement allocated directly to users from finance as "special expenditures";

( 5) Based on the use of special funds for bulk cement, hedge "special expenditures" with "allocated funds";

(6) Based on the use of special funds for bulk cement, hedge "special funds allocated" with "allocated funds" "Hedging of special funds";

(7) Special expenditures and special funds should be calculated in detail according to the direction of use of special funds for bulk cement.

Debit: Construction in Progress - Unfinished Projects (raw materials)

Loan: Special Fund - Cement Special Fund (Special Fund for New Wall Materials)

Debit: Special Fund - Cement Special Fund (Special Fund for New Wall Materials)

Loan: Bank Deposit (Cash)