Financial subsidy income
Commercial income
Superior approval
Income paid by affiliated units
Operating income
Other income
Expenditure category:
Operational expenditure
Pay to higher authorities
Subsidy expenditure of affiliated units
operating costs
other charges
Financial subsidy income refers to all kinds of business funds obtained by institutions from the financial department according to the approved budget and capital reporting relationship. Upon receipt of the financial subsidy income, debit "bank deposit" and other subjects and credit "financial subsidy income" subjects; Make the opposite accounting entry when returning.
The income of public institutions includes financial subsidy income, superior subsidy income, business income, operating income, membership fees of subordinate units, other income and capital construction appropriation income. According to the provisions, the funds that should be turned over to the financial budget and the extra-budgetary funds that should be turned over to the financial accounts are not included in the business income; Extra-budgetary funds allocated from financial accounts are included in operating income.
Superior subsidy income refers to non-financial subsidies. When receiving the superior subsidy income, debit the account of "bank deposit" and credit the account of "superior subsidy income". At the end of the year, the balance of the subject of "superior subsidy income" will be fully transferred to the subject of "business balance", and the subject of "superior subsidy income" will be debited and credited to the subject of "business balance".
What are the new accounting subjects in public institutions? & lt；
What are the accounting systems for general budget revenue and expenditure items (* * * website):
:tzcs . gov/Zheng Wu gongkai/huiji Zhuang/huiji zhidu/44437。
Income category:
General public budget revenue at the corresponding level.
* * * Budget revenue of funds at the same level.
Budget revenue of state-owned capital operation at the same level
Financial account management fund income
Income from special-purpose funds
subsidy income
Upper-layer solution revenue
Interregional aid income
transfer of financial resources
Use the budget stabilization fund
Debt to income ratio
Debt-to-loan income
Expenditure category:
General public * * * budget expenditure at the corresponding level
* * * Budget expenditure of funds at the same level
State-owned capital operating budget expenditure at the same level
Financial account management fund expenditure
expenditure on special purpose fund
Subsidy expenditure
Upper limit solution expenditure
Interregional aid expenditure
transfer of financial resources
Arrange budget stabilization fund
Debt service expenditure
Debt to loan expenditure
What are the basic expenditures and project expenditures of accounting in public institutions? The basic expenditure includes three items.
1. Wage and welfare expenditure (wages, allowances, bonuses, overtime pay and various social insurances for on-the-job personnel).
Two. Expenditure on goods and services (i.e. daily office expenses, utilities, travel expenses, trade union expenses, welfare expenses, etc.). ).
Three. Subsidies for families and individuals (retirement expenses for retirees, living allowances for employees in difficulty, pensions, school scholarships, personal work incentives for employees, and health care expenses for the only child, etc.). ).
With Hugh subjects, the Finance Bureau issued * * * revenue and expenditure classification subjects.
Project expenditure refers to a certain business expenditure that requires a lot of money for the business of the unit, and these large business categories are declared when preparing the departmental budget. For example, institutions can have special funds for purchasing equipment, and administrative units can have special research funds.
What are the accounting examination subjects of institutions in Liangshan Prefecture? The content of accounting examination mainly involves ten parts, such as the overview of accounting foundation, accounting elements and accounting equations, accounting subjects and double entry bookkeeping, accounting vouchers, accounting books, accounting treatment procedures, property inspection, financial accounting reports, accounting files, and treatment procedures for major economic and business matters.
2. Overview of Accounting Basis The focus of the exam is to understand the concept, function and object of accounting.
3. Accounting elements and accounting equations focus on the connotation of accounting elements and grasp the connotation of accounting equations on the basis of understanding accounting subjects.
4. Accounting subjects and double entry bookkeeping focus on the basic structure of accounting subjects. On the basis of understanding the concepts of account and double entry bookkeeping, master the basic structure of commonly used accounting accounts, keep in mind the bookkeeping rules of debit and credit bookkeeping, and master the parallel records of trial balance, accounting entry preparation, general ledger and subsidiary ledger under debit and credit bookkeeping.
5, accounting vouchers focus on mastering the original vouchers and accounting vouchers to fill in the method and audit.
6. Accounting books focus on the format and registration methods of accounting books, the methods of reconciliation, settlement and correction of wrong accounts, and the replacement and custody of accounting books.
7. Accounting treatment scheme focuses on the procedures, advantages and disadvantages and application scope of accounting treatment scheme for accounting vouchers, summarizes the procedures, advantages and disadvantages and application scope of accounting treatment scheme for accounting vouchers, and summarizes the procedures, advantages and disadvantages and application scope of accounting treatment scheme for subjects.
8. Property inspection focuses on the inventory methods and systems of all kinds of property and materials, as well as the preparation of bank reconciliation tables and the accounting treatment of property inspection results.
9. Financial accounting reports generally examine the classification and preparation requirements of financial accounting reports, and master the preparation methods of balance sheets and income statements.
10, accounting files generally investigate the filing, storage, access and damage of accounting files.
Procedures for handling major economic and business matters generally review the receipt and payment of money and securities, the receipt and delivery, increase and decrease and use of property and materials, and the occurrence and settlement of creditor's rights and debts. The content of this chapter is the focus and difficulty of this paper, and candidates should focus on reviewing and mastering it.
The problem of how to distinguish business expenses and business expenses subjects in accounting of public institutions is really confusing.
Business expenses of public institutions are determined by income, and higher-level units allocate expenses such as headcount expenses, office expenses, scientific research expenses, education expenses, etc. , can only be used as business expenses. If business activities also occur in public institutions, this should be accounted for separately, and this income should be regarded as operating income, so the expenses incurred for this will of course be regarded as operating expenses.
Let's take the school as an example: the higher authorities allocate 2 million yuan for education, and you pay teachers' salaries, buy desks and chairs, repair classrooms and buy computers for teaching. These normal education expenses are business expenses. In order to improve the treatment of teachers, the school has set up a processing factory (not a cram school) with an annual income of 65,438+10,000 yuan. In order to earn that 6.5438+million, you must make efforts to rent a factory, buy equipment and hire a few workers. These are all operating expenses. I don't know if I made myself clear.
What are the accounting subjects of public institutions? Don't be too detailed. Account code, account name
10 1 cash
102 bank deposit
103 securities
104 Provisional Payment
105 Inventory materials
106 fixed assets
20 1 budget payable
202 financial accounts payable
203 temporary deposit
2 1 1 Payable salary (retirement fee)
2 1 10 1 employees
2 12 local (departmental) subsidies payable
2 120 1 employees
2 1202 retirees
2 1203 retirees
2 13 other personal income payable
2 130 1 employees
2 1302 retirees
2 1303 retirees
30 1 fixed fund
303 balance
3030 1 basic expenditure
30302 project expenditure
40 1 disbursement of funds
40 10 1 basic expenditure
40 102 project expenditure
404 extra-budgetary fund income
4040 1 basic expenditure
40402 project expenditure
407 Other income
4070 1 basic expenditure
40702 project expenditure
50 1 expenditure
50 10 1 basic expenditure
50 10 10 1 wage and welfare expenditure
50 102 Project Expenditure
502 appropriation
5020 1 Allocate basic funds.
50202 allocating project funds
505 self-raised infrastructure carry-over
In the accounting of public institutions, which subjects include cash, bank deposits, fixed assets and accounts receivable have opening balances/assets; Debt, accounts payable, public funds, fixed funds and special funds can all have opening balances.
What is the difference between administrative unit accounting and public institution accounting? Public institution accounting, administrative unit accounting and enterprise accounting are all important branches of accounting, and there are differences and connections between them. Through working in enterprises and institutions for many years, the author makes a brief comparison between accounting in administrative institutions and accounting in enterprises, so that we can further understand, understand and master the spiritual essence of accounting in administrative institutions and accounting in enterprises, and use it to manage various accounting affairs, which is of great significance to continuously improve the level of accounting work. I hope this comparison will be helpful to accountants who change positions in enterprises and institutions.
In most cases, what we call accounting refers to enterprise accounting, but few people think of public institution accounting and administrative unit accounting (collectively referred to as budget accounting), which is related to China's system. The number of enterprises and institutions in society varies greatly. According to incomplete statistics, there are more than 1.2 million public institutions and limited administrative units in China, and the number of enterprises is countless. However, with the increasing expenditure of the state in the budget in recent years, all sectors of society pay more attention to the expenditure of the * * * department, and the accounting of natural institutions has also changed to a more transparent direction. Compared with public institution accounting, enterprise accounting is more concerned by the society, and the benefits of enterprises directly involve the interests of all parties. In a sense, the accounting of public institutions is a record of their own business, which has little influence on the later business. First of all, talk about the differences between business, administrative unit accounting and enterprise accounting:
I. Different definitions
Public institution accounting is a professional accountant who records, reflects and supervises the implementation process and results of public institution budget (annual financial revenue and expenditure plan), and is an integral part of budget accounting. Administrative unit accounting refers to the professional accountants who check, reflect and supervise the budget implementation and results of the administrative organs at all levels and other organs, political parties and other administrative units in People's Republic of China (PRC).
Enterprise accounting is an important branch of accounting. It is a management activity to inspect and supervise the use of funds, sources of funds, costs and expenses, as well as financial results obtained from operations, so as to analyze profits and losses, improve management and improve economic benefits. Its specific content varies with the nature of the enterprise and the complexity of economic business. According to the nature of enterprises, there are commercial enterprise accounting, industrial enterprise accounting, agricultural enterprise accounting, construction enterprise accounting and transportation enterprise accounting; According to the content and focus of accounting, there are financial accounting and management accounting.
Second, the accounting characteristics are different:
Accounting characteristics of public institution accounting;
(1) Generally, cost (or complete) accounting is not carried out. Generally speaking, the economic operation activities of public institutions are not for profit, but attach importance to social benefits. Do not calculate profit and loss, generally do not carry out cost accounting or complete cost accounting. Generally speaking, the foreign investment of public institutions should be free, and there is no question of owners' rights and interests. (2) It has a multi-level and diversified accounting organizational structure. The organizational structure of public institutions has its multi-level characteristics. According to the organizational structure and the relationship between fund receipt and payment, the accounting of public institutions can be divided into several levels, such as supervisor, secondary and grass-roots unit accounting. At the same time, as far as a single institution is concerned, there are many sources of funds, and the expenditure direction is not simply used for the expenditure needs of the unit. (3) Funds (funds) come from multiple channels and should provide accounting information services for all parties. With the transformation from planned economy system to market economy system, there are more and more sources of funds for public institutions, and there are more and more demanders of accounting information, including investors, creditors and consumers in addition to finance and higher authorities. (4) The diversification of sources of funds determines that it is often impossible to simply take public institutions as accounting entities, and sometimes it is necessary to take funds with specific sources and functions as accounting entities. (5) Accounting generally adopts cash basis, but operating income and expenditure accounting can adopt accrual basis. Although the closing basis of any kind of accounting cannot be fixed or exclusive, there should be a basis. In reality, it is not uncommon for a few units that implement accrual basis to adopt cash basis in some business accounting, or for a few units that implement cash basis to adopt accrual basis in some business accounting, but this is mainly stipulated by the competent department within the scope allowed by the accounting system, and the units themselves cannot do it. As a general principle of accounting, it is clearly stipulated in the accounting system, which is a major feature of accounting in public institutions.
The accounting characteristics of enterprise accounting are:
(1) The profitability and solvency of an enterprise must provide information to meet the decision-making needs of investors and creditors. (2) In the internal management of enterprises, the benefit of resource utilization becomes a service to improve the economic benefits of enterprises. We should not only provide relevant information for enterprise management, but also make economic forecasts, formulate economic plans and budgets, and participate in economic decision-making. (3) Based on the accrual basis, correctly calculate the profit and loss.
Third, the general principles of accounting are different.
In addition to the same accounting principles such as objectivity, relevance, consistency, timeliness, clarity, historicity and importance, the accounting of public institutions and administrative units also emphasizes the principles of comparability, cash basis and earmarking, while the accounting of enterprises also pays attention to the principles of unity, accrual basis, proportion, prudence and the division of rights and interests and capital expenditures.
Four, in the treatment of fixed assets, administrative, institutional accounting and enterprise accounting are also different.
(1) Accounting in administrative institutions does not treat fixed assets as depreciation, while enterprise accounting requires different depreciation methods according to the service life of different types of fixed assets. (2) The value standard of fixed assets is different: the value standard of fixed assets of administrative and public institutions is: the unit value of general equipment is above 500 yuan, and the value of special equipment is above 800 yuan. Although the unit value does not meet the prescribed standards, a large number of similar assets with a durable time of more than one year should be accounted for as fixed assets; The value standard of fixed assets in enterprise accounting is: houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with a service life of 1 year or more. Articles that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, should also be regarded as fixed assets.
Verb (abbreviation for verb) Differences in other accounting treatments
Accounts receivable of public institutions and administrative units are not included in the provision for bad debts, and irrecoverable bad debts are directly offset. There is no allowance account for accounts receivable of story industries and administrative units. However, the enterprise accounting system requires that bad debt reserves should be accrued according to the age of accounts receivable, so as to reflect the total assets of the enterprise more truly and objectively.
Six, there are differences between administrative agencies.
(1) After the necessary feasibility study, examination and approval by the competent department and approval by the finance department at the same level, the administrative unit can only lease or lend the state-owned assets, and the public institution can lease or lend the state-owned assets for external guarantee. (2) Institutions have the subject of "investment fund", but administrative units do not. (3) Travel expenses and miscellaneous expenses incurred in the process of inventory purchase are included in the material cost of the public institution and directly included in the current expenditure of the administrative unit.
The similarity between them is that they are all important branches of accounting, have the functions of accounting and accounting supervision, and have the basic framework of accounting. They all use RMB as the bookkeeping base currency. Foreign currency receipts and payments should be converted into RMB for accounting, and foreign currency is the main business receipt and payment. You can also choose a foreign currency as the bookkeeping base currency, but when preparing accounting statements, it should be converted into RMB according to the RMB exchange rate on the date of preparation. Accounting records should be written in Chinese, and minority languages can be used at the same time in minority areas. Accounting should be based on the accounting period, divided into annual, quarterly and monthly, and the calendar year system should be implemented. The start and end dates of the accounting period shall be based on the Gregorian calendar. Related accounting elements include assets, liabilities, income and expenditure items.
Through the above simple comparison, we can learn from each other in budget accounting and enterprise accounting. Apply more reasonable processing methods in enterprise accounting to administrative institutions, such as cost accounting for enterprises, and administrative institutions should also use cost accounting to compare whether bus reform is needed and whether some businesses are outsourced. Extend the relatively scientific accounting procedures of administrative institutions to enterprise accounting, such as integrating administrative institutions into enterprises through the "two-up" and "two-down" budget procedures every year.