Assume that the business funds at the beginning of the year are 600,000 yuan, and the business balance at the end of the year is 600,000 yuan, which is supplemented by the business funds of the previous year. How to deal with the accounts? Urgent! ! ! The business balance is a debit balance (negative), so it is only necessary to carry forward the balance distribution directly according to the accounting processing flow, without special emphasis on making up.

1. Transfer business balance to balance distribution: debit Balance Distribution and credit Business Balance; At the same time, if the operating balance is greater than 0, it will also be transferred to balance distribution, debit the "operating balance" and credit the "balance distribution". The operating balance is negative and will not be carried forward to this year.

2. If there is no balance to be distributed, you can directly transfer the balance distribution to the public welfare fund, debit the public welfare fund-general fund and credit the balance distribution. The accumulated business funds naturally make up for the negative balance of the business in that year.