What does accounting for special equipment for public institutions include? 1. The starting point for accounting for fixed assets of public institutions and administrative units is: 1. Special equipment, with a unit price of more than 500 yuan (including 500 yuan); 2. General equipment, with a unit price of more than 200 yuan (including 200 yuan)

), and the durability time is more than one year; 3. A large number of similar properties whose unit price is lower than the starting point for fixed asset accounting but whose durability time is more than one year should also be accounted for fixed assets.

2. After the starting point for accounting of fixed assets of public institutions and administrative units is raised, each unit should conduct a comprehensive inventory of the unit's existing fixed assets in conjunction with the inventory and registration of property.

According to the inventory results, the unit's fixed asset fund and fixed assets general ledger and detailed accounts (cards) are adjusted (directly reduced).

The value of the inventory of fixed assets is generally recorded according to the original value at the time of purchase, construction and transfer. If the original value cannot be found, it should be recorded in accordance with the "Property Inventory Registration of National Administrative Institutions" issued by the State Council Leading Group for Asset Valuation and Valuation on October 30, 1992.

The relevant provisions of the "Work Plan" are valued and recorded.

3. After the fixed assets accounting starting point is raised, the original fixed assets in the unit's inventory that have not reached the adjusted fixed assets accounting starting point will be treated as inventory materials.

In order to avoid repeated expenditures, this part of the material is accounted for through the "materials to be written off" account.

That is, while deducting fixed asset funds and fixed assets, the "materials to be written off" (fund source account) are recorded according to the value of the original fixed assets converted into inventory materials, and the "inventory materials" are recorded.

When put into use, please note "Materials to be written off" and "Inventory Materials".

4. After the starting point for accounting of fixed assets is adjusted, the unit should strengthen the management of durable items (low-value consumables) that are less than the starting point for accounting of fixed assets.

What accounting contents should be included in the centralized financial accounting of public institutions? Centralized financial accounting is a new organizational form in financial capital accounting and has achieved certain positive effects.

In terms of the internal management, personnel division of labor, and organizational form of the accounting center, different regions have adopted different methods, with mutual advantages and disadvantages.

The centralized financial accounting system is to centrally manage the accounts of units. The approval procedures of each unit remain unchanged. Each unit does not have a full-time accountant, and the accounting center manages the accounting in a unified manner.

After 10 years of operation, the accounting center has played a vital role in standardizing accounting and strengthening management.