How to account for special funds of agricultural cooperatives? Accounting of special funds ①: When cooperatives use state fiscal direct subsidy funds to obtain fixed assets, agricultural assets, intangible assets, etc., according to the actual amount of state fiscal direct subsidy funds, debit "Special payables"

"Money" account is credited to this account. ②: When the cooperative actually receives monetary funds donated by others, the "cash on hand" and "bank deposit" accounts are debited and this account is credited. ③: The cooperative receives non-monetary donations from others

When assets are collected, the amount recorded in the attached invoice plus the relevant taxes and fees payable shall be debited to "fixed assets", "products and materials" and other subjects. Accounting of corporate capital reserves and surplus reserves Accounting of capital reserves ①: Cooperatives

Accounting for monetary capital invested by members when joining the cooperative ②: Cooperative members invest physical assets into the cooperative. ③: When the cooperative makes long-term investments in the form of physical assets, the "foreign investment" account will be debited according to the value confirmed by the investing parties, and the amount of physical assets invested will be debited.

The book value is credited to "fixed assets", "products and materials" and other subjects. ④: Accounting for converting capital reserves into share capital. Accounting for surplus reserves ①: Accounting for cooperatives to withdraw surplus reserves from this year's surplus; ②:

The accounting of the cooperative's conversion of surplus reserves into additional shares ①: the requirements for surplus distribution; ②: the order of surplus distribution; ③: the accounting of surplus distribution. How to account for the special funds of agricultural cooperatives? Generally speaking, in fact, through the editor

After the relevant introductory information mentioned above, I believe you all know that the special funds of agricultural cooperatives also need to be accounted for through the special accounts payable. Of course, the accounting processing information in other situations has been mentioned. In this article

There is also a lot of relevant information on the website that you can learn for free. You are welcome to consult.