1. Asset account: the debit record increases, the credit record decreases, and the balance is in the debit;

2. Expenditure account: the debit record increases, the credit record decreases, and the balance is in the debit;

3. Liability account: the credit record increases, the debit record decreases, and the balance is in the credit;

4. Net assets account: the credit record increases, the debit record decreases, and the balance is in the credit;

6. Income account: the credit record increases, the debit record decreases, and the balance is in the credit.

What are the accounting subjects of budget balance?

Carry-over, the balance is similar to the current year's profit of enterprise accounting. An asset fund is an allowance account for assets. For example, if you purchase assets, you can use direct financial payment: debit: fixed assets loan: asset fund-fixed assets loan: expenditure loan: double entry of financial appropriation income, one reflecting the financial budget and the other reflecting the financial payment, including general budget accounting, administrative unit accounting and public institution accounting.

When the budget balance is settled at the end of the year, which subjects' credit balance should be transferred to this account?

Year-end settlement refers to the settlement of the budget transfer (superior settlement, subsidy) income and expenditure and current accounts between the superior and subordinate general budgets on the basis of year-end liquidation, in accordance with the budget management system and relevant regulations. For matters that are settled separately between superiors and subordinates according to regulations, the annual subsidy amount and the paid settlement amount shall be combined and calculated, and compared with the subsidy amount and the current settlement amount to calculate the final subsidy or settlement amount for the whole year. Fill in the "year-end financial statements" as the proof of year-end financial settlement, and carry out accounting treatment. In a sense, year-end settlement is also a special cleaning and settlement work before the preparation of the final accounts.

Budget surplus is one of the three major fiscal balances. Net assets belonging to financial departments at all levels. The budget surplus should be settled once a year. At the end of the year, the financial department will write off the general budget income, subsidy income (general budget initial subsidy), upper income, carry-over funds, etc. Corresponding expenditures: budget expenditures, subsidy expenditures (general budget subsidies), and above-mentioned expenditures.

The lending direction of the six elements of accounting

Generally speaking, there are six subjects in accounting, namely assets, liabilities and owners' equity, income, expenses and profits.

"Borrowing" refers to the increase of assets, the decrease of liabilities and owners' equity; "Loan" refers to the decrease of assets, the increase of liabilities and owners' equity.

These six subjects are divided into two groups, and the relationship between them can be connected by two equations, namely: assets = liabilities+owners' equity, income-expenses = profits.

For assets, the debit represents an increase and the credit represents a decrease;

For liabilities, the debit represents a decrease and the credit represents an increase.

1. Debit of asset account increases, while credit indicates decrease; The credit of the debt account indicates an increase and the debit indicates a decrease;

2. The category of owners' equity is the same as that of liabilities;

3. The income lender indicates the increase in the current period, that is, the income generated by daily activities such as selling goods and providing services in the current period, and the debit indicates the decrease, that is, the sales are returned;

4. The expense debit indicates the expenses incurred in the current period, which will reduce the owner's equity. Generally, it happens to the borrower, and the profit lender means profit, and the borrower means loss.