How the administrative unit merges the infrastructure account into the administrative account

1. Public institutions shall, in accordance with the requirements of the new system, separately account for capital construction investment in accordance with the relevant provisions of the state, and incorporate the relevant data of the infrastructure account into the accounting of the unit"Big account"。A new system has been set"Construction in progress"This is a new course.

Public institutions shall be in the new accounts"Construction in progress"Set under the account"Infrastructure works"The detailed account accounts for the cost of construction in progress that are incorporated into the capital account.

2. When the balance of the relevant accounts in the original infrastructure account is merged into the new account on December 31, 2012: according to the infrastructure account"Investment in construction and installation works"、"Investment in equipment"、"Investments to be amortized"、"Advance payment for the project"and other account balances, which are debited to the new account"Construction in progress - infrastructure projects"Subjects.

3. In accordance with the infrastructure account"Deliver assets for use"and other account balances, which are debited to the new account"Fixed asset.

and other subjects; According to the infrastructure account"Infrastructure investment borrowing"The account balance, credited to the new account"Long-term borrowing"Subjects.

4. In accordance with the infrastructure account"Investment in construction and installation works"、"Investment in equipment"、"Investments to be amortized"、"Advance payment for the project"、"Deliver assets for use"and other account balances, which are credited to the new account"Non-current assets**"The active account related to the account.

According to the infrastructure account"Funding for infrastructure"The portion of the account balance that is attributable to the financial benefit carry-forward is credited to the new account"Financial aid carry-over"Subjects.

5. Analyze and adjust the corresponding accounts in the new account according to the balance of other accounts in the infrastructure account. The credit and debit balance is credited or debited to the new account according to the above credit variance"Career**"Subjects.

6. After the implementation of the new system, public institutions shall at least monthly according to the amount of relevant accounts in the infrastructure account"Big account"In accordance with the new system, the accounting treatment of infrastructure-related businesses will be carried out.

1. Determine the correspondence between the infrastructure account account and the "big account" account, and correspond the various accounts of the two systems one by one.

2. Use Excel to design the calculation table of infrastructure consolidation of administrative units. The left side of the table is the capital account account, and the right side is the "big account" account, which is vertically arranged according to the five accounting elements of assets, liabilities, net assets, income and expenditure and the corresponding accounts, and each account of the capital account should correspond to the relevant account of the "big account".

3. Set up links in the table according to the account correspondence.

4. According to the balance table of the infrastructure account account, the balance at the beginning of the month and the balance at the end of the month of the "Infrastructure Consolidation Table of Administrative Units" are registered, and the current amount of each account of the "big account" is automatically generated by the table, and 5. Prepare the accounting entries for consolidation.

According to the net debit amount of each account of the "big account" of the "Consolidated Accounts of Administrative Units", the corresponding accounts in the "big account" shall be debited; According to the net amount of the credit amount of each account in the "Infrastructure Consolidation Statement" for the current period, the corresponding account in the "big account" will be credited.

It is worth noting that for the return of capital construction surplus funds in the current period, the part of the debit amount of the infrastructure appropriation account in the infrastructure account attributable to the financial appropriation at the same level in the current period shall be debited from the financial appropriation carryover or fiscal appropriation balance account in the "big account"; The remainder is debited to the other fund carry-over balance account in the "Big Account".

According to the part of the credit amount attributable to the financial appropriation at the same level in the current period of the infrastructure appropriation account in the infrastructure account, the financial appropriation income account in the "big account" shall be credited; The remainder is credited to other income accounts in the "big account"; According to the credit amount of the fund account transferred by the superior in the capital account in the current period, other income accounts in the "big account" shall be credited. According to the principle of expenditure recognition under the new system, the amount of relevant accounts in the infrastructure account for the current period is analyzed and calculated, and the expenditure account in the "big account" is debited according to the calculated amount.

6. Register the general ledger and sub-ledger related to the "big account" according to the consolidated accounting entries.

Change the name of the project and plan the capital accounts into the administrative expenses.

1. Public institutions shall, in accordance with the requirements of the new system, separately account for capital construction investment in accordance with the relevant provisions of the state, and at the same time merge the relevant data of the infrastructure account into the accounting of the unit"Big account"。A new system has been set"Construction in progress"This is a new course.

Public institutions shall be in the new accounts"Construction in progress"Set under the account"Infrastructure works"The detailed account accounts for the cost of construction in progress that are incorporated into the capital account.

2. When the balance of the relevant accounts in the original infrastructure account is merged into the new account on December 31, 2012: according to the infrastructure account"Investment in construction and installation works"、"Investment in equipment"、"Investments to be amortized"、"Advance payment for the project"and other account balances, debiting the new account in the auction"Construction in progress - infrastructure projects"Subjects.

3. In accordance with the infrastructure account"Deliver assets for use"and other account balances, which are debited to the new account"Fixed asset. "and other subjects; According to the infrastructure account"Infrastructure investment borrowing"The account balance, credited to the new account"Long-term borrowing"Subjects.

4. In accordance with the infrastructure account"Investment in construction and installation works"、"Investment in equipment"、"Investments to be amortized"、"Advance payment for the project"、"Deliver assets for use"and other account balances, which are credited to the new account"Non-current assets**"The active account related to the account.

According to the infrastructure account"Funding for infrastructure"The portion of the account balance that is attributable to the financial benefit carry-forward is credited to the new account"Financial aid carry-over"Subjects.

5. Analyze and adjust the corresponding accounts in the new account according to the balance of other accounts in the infrastructure account. The credit and debit balance is credited or debited to the new account according to the above credit variance"Career**"Subjects.

6. After the implementation of the new system, public institutions shall at least monthly according to the amount of relevant accounts in the infrastructure account"Big account"In accordance with the new system, the accounting treatment of infrastructure-related businesses will be carried out.

Most of the capital construction funds of general administrative institutions are financial funds, which should generally be accounted for separately, and the business is relatively simple, but if we do not sort out our thinking, it is also prone to confusion in the handling of accounts. The general construction accounting treatment is generally as follows.

1. When receiving financial and other infrastructure appropriations (the "infrastructure appropriation" subject should be set up according to the accounting needs of "previous annual appropriations,

This year's budget allocation, this year's infrastructure ** appropriation, this year's self-raised appropriation, this year's other appropriations" and other detailed accounts).

Borrow: Bank Deposit. Credit: Infrastructure Allocation - Detailed Accounts such as Budget Allocation for the Current Year.

2. When using the appropriation to purchase equipment.

Borrow: equipment investment. Credit: Bank deposits.

3. When making advance payment for the project to the construction enterprise.

Borrow: prepayment of project money - project - construction unit. Credit: Bank deposits.

Fourth, when prepaying the preparation of materials to the construction enterprise or purchasing materials by itself.

Borrow: prepayment of materials - project - construction unit (when prepayment of materials).

Credit: Bank deposits.

5. When settling and paying the project payment to the construction enterprise.

Borrow: investment in construction and installation projects.

Credit: Project payment payable.

Advance payment for the project

Bank deposits. 6. In addition to the investment in construction and installation projects and equipment, various types of assets that can be delivered and used can be formed separately.

Other investments (e.g. purchase of houses, office furniture, etc.).

Borrow: Other Investments.

Credit: Bank deposits.

7. When special expenditures such as river clearance, urban greening, and project scrapping occur.

Borrow: Capital expenditure to be written off.

Credit: Bank deposits.

Expenditures incurred on infrastructure to be written off should be written off after approval at the beginning of the following year**.

Borrow: Capital Allocation - Previous Year Grant, etc.

Credit: Capital Expenditure to be Written Off.

8. When the management fee, land acquisition and relocation compensation fee and supervision fee of the construction unit are amortized and the investment is amortized.

Borrow: Investment to be amortized - detailed items.

Credit: Bank deposits.

There are two types of direct apportionment and indirect apportionment of investment to be apportioned, and indirect apportionment generally adopts two types: the estimated budget proportion method and the actual proportion method. Should.

After the completion acceptance and settlement procedures, the actual cost of the assets delivered for use shall be carried forward and the amortized to be apportioned shall be carried forward.

Loans: Delivery of assets for use.

Credit: investment in construction and installation projects.

Investments to be amortized9. When the fixed assets for self-use of the construction project are scrapped or damaged.

Borrow: Investment to be amortized.

Credit: Fixed Assets.

10. All kinds of appropriation projects for the current year of the fund party shall be transferred to the fund after the approval of the annual final accounts and when a new account is established at the beginning of the next year.

Previous Year Grants" project.

Borrow: Infrastructure Allocation - Detailed Accounts such as Budget Allocation for the current year.

Credit: Capital Appropriations – Prior Year Appropriations.

Ten. 1. The year-end number of the project for the delivery of assets, after the approval of the annual financial accounts, and the corresponding funds at the beginning of the second year.

Credit: Delivery of assets for use.

At the same time, it is recorded in the unit's fund account.

Borrow: Fixed assets.

Credit: Fixed**.

Borrow: Bank Deposit.

Credit: Infrastructure Grants.

The so-called self-raised infrastructure refers to the new construction, expansion and reconstruction of infrastructure projects arranged by the unit with funds other than financial subsidy income (or allocated funds). In order to account for the transfer of self-raised funds to the special account for financial infrastructure, the budget accounting of the unit requires the setting up of the account of "closing the capital construction". The accounting content of this subject emphasizes that the funds** must be self-raised funds other than the financial subsidy income (or the funds transferred) of the unit (but excluding the funds and special funds allocated for the welfare of workers and repairs**).

In terms of accounting nature, it is an expenditure account, and the purpose of opening this account is mainly to implement the year-end balance and facilitate the arrangement of the income and expenditure budget for the next year. At the same time, it is also to distinguish it from the nature, accounting content and management methods of business expenditure, recurrent expenditure and special expenditure. If the funds used for infrastructure are not transferred to the balance accounting, the accounting information for the year-end balance will not be true and will not be in line with the basis of the cash basis.

Therefore, at the end of each year, the difference between the source and the eggplant should be transferred to the balance accounting, and there should be no balance in the account after the transfer; There is no need to set up a detailed account for this account.