Results of year-end implementation of special funds for general budget accounting management at all levels.

Balance of special fund = proceeds from special purpose fund-expenditure of special fund

= special fund income-special fund expenditure 1, accounting content: year-end implementation results of special funds managed by general budget accounting at all levels.

2. Account structure:

Accumulated balance of special funds at the end of this year = accumulated balance of special funds in the previous year+increase in credit transfer-decrease in debit transfer.

3. Master account processing: (2 steps)

(1) Transfer the income balance of the special fund account to "special fund balance" at the end of the period;

Borrow: income from special fund.

Credit: balance of special fund (+)

(2) At the end of the period, the balance of "special fund expenditure" is transferred to "special fund balance":

Debit: balance of special fund

Loans: expenditures from special funds