In order to calculate the expenditure of special funds, the general budget accounting should set up the subject of "expenditure of special funds" This course accounts for the expenditures arranged by the financial departments at all levels with proceeds from special purpose fund. When special fund expenditure occurs, debit the account and credit the account of "national treasury deposit" ("other financial deposit" in the designated bank according to the provisions of the state); When the expenditure is recovered, the opposite accounting entries are made. At the end of the year, the debit balance of this account should be fully transferred to the "special fund balance" account for verification, and the "special fund balance" account should be debited and credited to this account. The usual debit balance of this course reflects the cumulative expenditure of special funds.

[Example 1] The total fiscal budget accounting allocated 300,000 yuan to the Grain Risk Fund of the Municipal Grain Reserve Co., Ltd., and the accounting entries were prepared according to relevant documents as follows:

Borrow: special fund expenditure-300,000 yuan for grain risk fund.

Loan: 300,000 yuan from other financial deposits.

[Example 2] At the end of the year, the annual special fund expenditure is 500,000 yuan. When the balance is reversed, the accounting entries are prepared according to relevant vouchers as follows:

Debit: balance of special fund is 500,000.

Loan: 500,000 yuan for special fund.

Fund allocation expenditure