Budget balance of account number 30 1
1. This course accounts for the year-end implementation results of financial budget revenues and expenditures at all levels.
2. At the end of the year, the financial department should transfer the credit balance of general budget income and subsidy income-general budget subsidy, superior income, carry-over funds and other subjects to the credit of this subject; Transfer the debit balance of subjects such as "budget expenditure", "subsidy expenditure-general budget subsidy" and "the above expenditure" to the debit of this subject.
When the working capital is added according to the budget balance of this year, the account shall be debited according to the additional amount, and the "working capital of budget" shall be credited.
3. The credit balance at the end of this year reflects the accumulated balance of this year's budget (including securities) and is carried forward to the next year.
Budget balance of account fund 305
1. This course accounts for the year-end implementation results of government fund revenue and expenditure of financial management at all levels.
2 year-end carry-over, the balance of "fund budget income" and "subsidy income-fund budget subsidy" should be transferred to the credit of this subject; Transfer the balance of "fund budget expenditure", "subsidy expenditure-fund budget subsidy" and "carry-over funds" to the debit of this account.
3. The credit balance of this course at the end of the year reflects the accumulated balance of this year's capital budget and is carried forward to the next year.
This course should reflect the balance of each fund item by item according to the fund items listed in the fund budget.
Transfer funds from account number 4 14.
1. This course accounts for the funds transferred from extra-budgetary funds and other channels by financial departments at all levels to balance the general budget revenue and expenditure.
2. When transferring funds, debit the title of "treasury deposit" and credit this title.
3 at the end of the year, the credit balance of this account will be transferred to the "budget balance" account, and the "carry-over funds" account will be debited and credited to the "budget balance" account.
Transfer money from account number 5 14
1. This course is used to calculate the funds carried forward by financial departments at all levels from the local fiscal taxes and fees in the fund budget, and to balance the budget revenue and expenditure.
2 out of the fund budget balance, debit the subjects, credited to the "transferred to the fund" subjects. Where there is a separate deposit account for the general budget and fund budget, the treasury deposit ledger should be adjusted at the same time.
3. At the end of the year, the debit balance of this account should be transferred to the account of "fund budget balance", and the account of "fund budget balance" should be debited and credited to this account.