Institutions should set up the subject of "public funds", accounting for the source, use and balance of public funds, and there are two detailed subjects of "general funds" and "investment funds" under this subject.
Source:
1, the accumulated balance of income and expenditure in each year is the main source of public funds.
2, the balance of funds allocated to the completed project, in accordance with the provisions of the use of this unit, into the business fund.
3 units at the end of the year, such as adjusting or changing the previous year's accounting subjects, involving the balance of the previous year, generally should be directly transferred to or write down the business fund. But if the state has provisions, those provisions shall prevail.
4. When investing abroad, the difference between the appraised price or contract price of the invested assets, the value determined by the agreement and the book value shall be directly included in or offset from the business expenses.
Extended data:
1. At the end of the year, a public institution transferred the undistributed balance to Public Offering of Fund. The accounting entries are as follows:
Debit: Balance Distribution
Loans: public funds-general funds
2 institutions to complete special tasks, in accordance with the provisions, the special balance for the use of the unit. The entries are as follows:
Borrowing: allocating special funds-a special task
Loans: public funds-general funds
3, a public institution to foreign investment in fixed assets, accounting entries are:
Borrow: foreign investment
Loans: public funds-investment funds
meanwhile
Borrow: fixed fund
Loans: fixed assets
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