Salary-housing accumulation fund (unit burden).

2. When deducting the housing accumulation fund that the employee should bear from the employee's salary according to the regulations, the accounting entries are: debit: salary payable to the employee-salary, bonus and allowance, and credit: other payables-housing accumulation fund (personal burden).

Accounting method of housing accumulation fund

Article 1 These Measures are formulated in order to standardize and strengthen the accounting of housing provident fund and safeguard the legitimate rights and interests of the owners of housing provident fund.

Two, these Measures shall apply to the housing provident fund management center in People's Republic of China (PRC) (hereinafter referred to as the "housing provident fund center").

The self-operated business of the housing provident fund center shall be accounted for separately from the housing provident fund business, and the accounting of the self-operated business of the housing provident fund center shall implement the accounting system of public institutions.

Three, the accounting of housing provident fund should correctly divide the accounting period, settle accounts by stages, and prepare accounting statements. The fiscal year starts from Gregorian calendar 65438+1 October1and ends on Gregorian calendar 65438+February 3 1. The start and end dates of years and quarters adopt Gregorian calendar dates.

Four, the accounting of housing surplus adopts the debit and credit bookkeeping method.

Five, housing provident fund accounting treatment methods should be consistent, accounting indicators should be consistent, shall not be arbitrarily changed. If it is really necessary to change, the circumstances and reasons for the change shall be explained in the financial statement.

Six, the housing provident fund center should use the housing provident fund accounting subjects according to the following provisions:

(1) These Measures uniformly stipulate the numbering of accounting subjects, so as to facilitate the preparation of accounting vouchers, the registration of account books, the access to accounts and the implementation of computerized accounting. The housing provident fund center shall not change or disturb the reorganization at will. Leave blank figures between some accounting subjects in order to add accounting subjects.

(2) when the housing provident fund center fills in the housing provident fund accounting vouchers and registers, it shall fill in the name of the accounting subject, or fill in the name and number of the accounting subject at the same time; You should fill in not only the account number, but also the account name.