Introduction Government accounting, as its name implies, reflects the government's financial operating liabilities and so on, which requires accounting treatment. As one of the key points of primary accounting practice, if you want to give full play to the ability of accounting treatment, you need to have a comprehensive understanding of practical knowledge. At present, the primary accounting title examination in 22 has ended, and we have made a concrete analysis of the examination sites. I hope it can be used as a reference for the review of candidates in 221, because these are the necessary test sites for the primary accounting exam, so as to better cope with the changes in the primary accounting title exam and let the candidates meet the 221 exam in a better state. Today, I will sort out the key points of the primary accounting practice in 22: government accounting, and then let's take a concrete look.

I. balance of non-financial allocation carry-over

1. Non-financial allocation carry-over

1) At the end of the year, the expenditure of non-financial allocation special funds in the current amount of administrative expenditure, business expenditure and other expenditures will be transferred to the subject of "non-financial allocation carry-over".

2) When the project management fee or overhead fee is withdrawn from the budget income of scientific research projects according to the provisions, it is based on the amount of withdrawal

① In budget accounting:

Debit: non-financial appropriation carry-over-project overhead fee or management fee

Loan: non-financial appropriation balance-project overhead fee or management fee

② In financial accounting:

Debit: business activity fee/unit management fee. After the carry-over, the "non-financial appropriation carry-over" account has no balance except the "cumulative carry-over" detailed account.

4) at the end of the year, after the above-mentioned carry-over, the remaining funds of the special non-financial appropriation (the project has been completed) reserved for the use of this unit will be transferred to the balance of non-financial appropriation.

debit: non-financial allocation carry-forward-cumulative

credit: non-financial allocation balance-carry-forward

2. non-financial allocation balance

1) At the end of the year, Transfer the remaining funds of the non-financial appropriation special (the project has been completed) reserved for the use of the unit to "non-financial appropriation balance-carry-over"

2) When the institutions with corporate income tax payment obligations actually pay corporate income tax

① In budget accounting:

Debit: non-financial appropriation balance-accumulated balance

Loan: fund balance-monetary funds

② In financial accounting. After the carry-over, this account has no balance except for the detailed account of "accumulated balance".

4) at the end of the year, institutions will transfer the "distribution of non-financial allocation balance" to the non-financial allocation balance.

debit: non-financial allocation balance-accumulated balance

credit: non-financial allocation balance distribution (or opposite entry)

at the end of the year, the administrative unit will transfer "other balance" to non-financial allocation balance.

debit: non-financial allocation balance-accumulated balance

credit: other balance (or the opposite entry)

II. Special balance

1. Withdraw the fund from this year's non-financial allocation balance or operating balance

debit: non-financial allocation balance distribution

loan: special balance

2. When using the fund < Operating balance

according to the current amount of operating budget income

debit: operating budget income

credit: operating balance

At the end of the year, the credit balance of "operating balance" is carried forward to "non-financial allocation balance distribution", and if it is a debit balance, it is not carried forward.

IV. Other balances

Administrative units transfer the balance of this account to "non-financial allocation balance-accumulated balance"

Institutions transfer the balance of this account to "non-financial allocation balance distribution"

V. Net assets business

Accumulated surplus, special fund, free allocation of net assets and equity method adjustment should be set up in financial accounting.

1. Current surplus

At the end of the period, the current amount of various income accounts and various expense accounts will be transferred to "current surplus"; At the end of the year, transfer "current surplus" to "current surplus distribution"

2. Current surplus distribution

Withdraw special fund's

Debit: current surplus distribution

Loan: special fund

Then transfer this account to "accumulated surplus"

VI. Asset business < The purchase of fixed assets that need to be installed should first pass the accounting of "construction in progress" and then be transferred to "fixed assets" when the installation is completed and delivered.

The unit shall accrue depreciation for fixed assets on a monthly basis, except for the following:

1. Cultural relics and exhibits;

2. Animals and plants;

3. Books and archives;

4. Land that is accounted for separately;

5. Fixed assets measured in nominal amount.

pay attention to the fixed assets added in the current month, and start to accrue depreciation in the current month; Fixed assets reduced in the current month will not be depreciated in the current month.

That's all for you about the key point of primary accounting practice in 22: government accounting. This is a compulsory test site for practice. I hope everyone who is preparing for the 221 exam can pay attention to it. Here, I would also like to remind you that the primary accounting title exam is not very difficult, but the necessary study plan must be done well, and it needs to be persevered. Come on!