What subjects does the special fund expenditure include?
In order to calculate the actual expenditure of various special funds, institutions should set up the subject of "special fund expenditure". This course belongs to the expenditure category. The borrower registers the actual expenses of materials and labor used for the project or purpose designated by the unit, and the lender registers the recovery amount of special fund expenditure. Usually, the debit balance reflects the accumulated amount of special fund expenditures. The account shall be accounted for in detail according to the special project setting ledger. Institutions according to the specified project or use expenditure quantity fee, debit "special fund expenditure" subjects, credit "bank deposits", "materials" and other subjects; After the completion of the project, report to the relevant departments respectively, debit the "appropriation" subject and credit the "appropriation expenditure" subject.
Accounting content of special fund expenditure
The accounting object of special funds expenditure is generally the scientific research topics and projects designated by the funding units, so as to reflect and account for the expenses incurred in the process of research, testing and promotion. Its cost is divided into two parts: first, the direct cost, that is, the cost of directly entering the subsidiary ledger of related subjects and project expenditures; The second is indirect costs, which are allocated to various topics and projects according to certain standards at the end of the period.
The accounting content of special expenditure can be classified according to the project scale, cost nature and accounting requirements, and several cost items can be set up. The accounting content of scientific research projects can generally be divided into:
(1) Special business expenses: various business expenses, such as technical data expenses, printing expenses, accounting expenses, etc. In the process of research and development, testing, etc.
(2) Equipment purchase fee: the special equipment purchase fee specially used for a certain project.
(3) Material power cost: the cost of various materials, electricity and oil consumed by the project.
(4) Outsourcing expenses: various cooperation expenses incurred with other units during the progress of the project, such as processing expenses of related parts.
Management requirements
Designated purpose
The expenditure of special funds shall be used in accordance with the prescribed purposes and shall not be changed.
(two) according to the actual presentation
The expenditure of special funds should be listed according to the actual expenditure, not based on the appropriation unit, and not reported to the payment unit in the name of the leader.
(3) Separate accounting
The special funds received by institutions should be deposited in the bank, recorded in time, and a separate account should be set up for separate accounting.
(4) Special report
According to the requirements of the funding unit, timely submit the report on the use of funds and operating results. After the event, it is necessary to go through special reimbursement procedures, and the balance will be returned or handled by the fund using unit according to the provisions of the fund unit.