Public institutions should set up the "Public Institution Fund" account to account for the various sources, applications and balances of the public institution fund, and set up two detailed accounts of "General Fund" and "Investment Fund" under this account.

[Example 1] At the end of the year, a certain public institution transferred the unallocated balance of 860,000 yuan to the public institution fund.

The accounting entries are as follows: Debit: Balance distribution 860,000 Credit: Institutional fund - general fund 860,000 [Example 2] A certain special task of a certain public institution was completed. According to regulations, the special balance of 4,000 yuan was retained for the use of the unit.

The entries are as follows: Debit: Special funds allocated for a special task 4,000 Credit: Public funds - general funds 4,000 [Example 3] A public institution invests externally with fixed assets. The original book price of the fixed assets is 350,000 yuan, and the appraised price is

220,000 yuan.