Example 1: At the end of the year, a certain public institution transferred the unallocated balance of 860,000 yuan to the public institution fund.

The accounting entries are as follows: Debit: Balance distribution 860,000 Credit: Institutional Fund - General Fund 860,000 Example 2 A certain special task of a certain public institution was completed. According to regulations, the special balance of 4,000 yuan was retained for the use of the unit.

The entries are as follows: Debit: Special funds allocated to a special task - 4,000 Loans: Institutional funds - General funds 4,000 Example 3: A public institution invests externally with fixed assets. The original book price of the fixed assets is 350,000 yuan, and the appraised value is 220,000 yuan.

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