The August 1st Army Day activity fee of public institutions depends on whether it is consumed or subsidized to individuals.

1. If the unit purchases something or has consumption to reimburse with invoices, it can go through the business fund-special fund-employee welfare fund, or business expenditure-basic expenditure-goods and service expenditure-other goods and service expenditure account.

The entry is: Debit: Business Fund - Special Fund - Employee Welfare Fund Credit: Cash or bank deposit Or, Debit: Business Expenditure - Basic Expenditure - Expenditure on Goods and Services - Expenditure on Other Goods and Services Credit: Cash or Bank Deposit 2. If

The unit issued subsidies to retired veteran cadres. Since there are invoices in the form of shopping cards, they are still processed according to the first situation above. If they are paid in cash, they will be processed through business expenditures-basic expenditures-subsidy expenditures for individuals and families.

accounting.