The purchase of air conditioners by public institutions belongs to fixed assets, and the accounting treatment is as follows:

I. Fully funded institutions:

1, when purchasing fixed assets, according to the source of funds:

Borrow: special funds-"repair and purchase funds", "business expenses" and "special expenses" and other subjects.

Loans: bank deposits (accounts payable)

2. Enter the following at the same time:

Borrow: fixed assets

Loans: fixed funds

Two, self-supporting institutions (the same as enterprise accounting)

When purchasing an air conditioner:

Borrow: fixed assets

Loans: bank deposits

Depreciation next month

Borrow: management fee

Credit: accumulated depreciation