Cainiao seeks help from public institutions accounting and accounting treatment 50

1. It is unreasonable to hang accounts in this way.

2. At that time, the account should be posted in other receivables.

3. After the implementation of the wage relationship, borrow: 10,000 employee remuneration payable: other receivables-xx 10,000

4. Adjustment (current year) Borrow: Adjustment of profit and loss of previous years 10,000 Credit: Accounts receivable 10,000

That's my understanding! Hope it helps.

Budget revenues payable - bank deposits; Other income - forfeitures.

The fines and forfeitures of public institutions belong to the budget revenue payable and should be handed over to the special financial account; Public institutions do not have non-operating income accounts, so they are called "other income".

Attached: The Ministry of Finance's "Supplementary Notice on the Financial Treatment of Fines and Expenditures of Enterprises, Institutions and Administrative Units" (excerpt).

Public institutions and administrative units belong to the units allocated by the state budget and do not carry out production and business activities themselves. Therefore, if there is a penalty income, it should be turned over to the State Treasury as "other income" as "budget revenue payable".

Before the issuance of the Circular, the stipulation that fines and expenditures may be listed as non-operating expenses, amortized into costs, or reimbursed for expenses shall be abolished and implemented in accordance with the Circular.

1. Carry out relevant accounting treatment for the income obtained by the unit.

2. Calculate the current payments obtained by Hu Zhexing of the unit.

3. Obtain the payable amount in accordance with the regulations and carry out relevant accounting treatment.

4. Accounting for unit expenditures.

5. Accounting processing of wages on behalf of pants.

6. Accounting for the fixed assets of the unit.

7. Year-end turnover.

8. Prepare relevant accounting statements as required.

9. Set up general ledger, cash journal, bank deposit journal, and various sub-ledgers in accordance with regulations.

Public institutions refer to social service organizations established by the use of state-owned assets and engaged in education, science and technology, culture, health and other activities. Public institutions accept the leadership of the first and are legal entities in the form of organizations or institutions. Public institutions are generally institutions set up by the state with a certain public welfare nature, but they do not belong to the first organization, which is different from civil servants.

In accordance with the spirit of the reform of the classification of state public institutions, public institutions are no longer divided into fully funded institutions and shortfall institutions, but are divided into public welfare first-class institutions and public welfare second-class public welfare institutions.

Accounting records related to public institutions.

1. Treasury allocation.

Borrow: Bank deposit.

Credit: Financial subsidy income -- Allocated to recurrent funds -- National People's Congress affairs -- Administrative operation -- Allocated to special funds.

2. Receive various fees and other income from the Finance Bureau.

Borrow: Bank deposit.

Credit: Business income.

3. Scattered income, donation income, etc.

Borrow: Bank deposit.

Credit: Other income.

4. Non-financial subsidy funds of the superior units of public institutions.

Borrow: Bank deposit.

Credit: Subsidy income from superiors.

5. Receive special funds for designated purposes from the financial department and superior units.

Borrow: Bank deposit.

If the income received from the higher level of finance is not the subsidy income of the same level of finance, the "bank deposit" shall be debited, the "superior subsidy income" shall be credited, and the account shall be classified and detailed according to the expenditure function; When the subsidy is given to the subordinate units as required, the "subsidy expenditure for the affiliated units" shall be debited.

1) Register the accounting voucher according to the original voucher;

2) according to the original voucher of the cash cashier to register the cash journal, and prepare the cash in stock ** table, according to the preparation of accounting vouchers;

3) direct registration of the general ledger according to the accounting voucher; or prepare a summary table of accounts on a regular basis according to the accounting vouchers, and register the general ledger accordingly;

4) register the general ledger according to the accounting voucher and the account summary table;

5) Cash journal, sub-ledger and general ledger checking, and then prepare accounting statements according to the general ledger and sub-ledger.

The basic process of accounting work, that is, the process of accounting personnel recording, calculating, summarizing, and reporting economic and business matters in accordance with the accounting system stipulated by the state, using certain accounting methods, and following accounting steps during the financial reporting period, from the preparation of accounting vouchers, registration to the formation of financial statements.

Administrative matters or accounting of Huai Chanye units

1. Establish accounts. If it is a newly opened administrative institution, first of all, we must understand the industry, nature and possible accounting business of the unit, and choose the corresponding accounting system, such as public institutions have universities, primary and secondary schools, science, hospitals, grassroots medical institutions, construction, surveying and mapping, social security, lottery and other 9 industry accounting systems, as well as 17 industry financial systems, should be seated in the right number, set up standardized accounting subjects.

The first-level account adopts the accounting account issued by the corresponding accounting system, and the detailed account of expenditure is set up by selecting the "Expenditure Economic Classification Account", which is selected according to business needs, and can be added or deleted according to business needs in the future.

2. Analysis of business matters.

It is mainly the analysis of economic transactions and the review of original documents. To grasp the principle of substance over form, we must first distinguish between basic expenditure and project expenditure, and then distinguish between funds, and the income and expenditure should be matched accordingly, because different carry-over methods are involved. The expenditure category should also be accounted for in strict accordance with the detailed specifications of the economic classification of expenditures.

3. Prepare accounting vouchers.

That is, for the confirmation and measurement of economic transactions, the accounting entries are prepared by the credit and loan accounting method, and the accounting vouchers are filled. At the end of the period, the depreciation of fixed assets, amortization of intangible assets, tax accrual, and the need for income and expenditure carry-over, balance distribution and other business preparation vouchers.

Note: Check whether the accounting entries, summary filling, voucher number, number of attachments, amount, signatures of each post and other elements of the accounting voucher are correct, complete, standardized and clear.

4. Register. Accounting books include general ledgers, subsidiary ledgers, journals, and other auxiliary books. Each transaction is recorded in the relevant general ledger on the one hand and the subsidiary ledger to which the general ledger belongs, on the other. Preparation of accounting vouchers.

That is, for the confirmation and measurement of economic transactions, the accounting entries are prepared by the credit and loan accounting method, and the accounting vouchers are filled. At the end of the period, the depreciation of fixed assets, amortization of intangible assets, the provision of taxes and fees, the carry-over of income and expenditure, and the distribution of balances and other businesses required by the provisions shall be prepared as vouchers.

Note: Check whether the accounting entries, summary filling, voucher number, number of attachments, amount, signatures of each post and other elements of the accounting voucher are correct, complete, standardized and clear.

Others, such as the second-level detailed accounts, should be concise, concise and clear, recognizable, easy to understand and consult.

The above is all the answers to the accounting and accounting treatment of administrative institutions.

Summary. Hello friends, accounting processing of administrative institutions:1

First of all, it is necessary to be familiar with the relevant financial regulations of administrative institutions and clarify the requirements for account processing; 2.According to different funds**, clarify the classification of various types of income and expenditure; 3.Establish a strict internal audit system, generate comprehensive internal reports, and ensure the standardization of financial management; 4.

Develop the corresponding financial statement management system to support the functions of expense statistics, accounting and fixed asset management; 5.Determine the internal financial asset circulation rules to ensure that the financial treatment is legal and effective; 6.Establish a close communication mechanism with relevant departments and leaders, and adjust the accounting processing methods in a timely manner.

According to different funds**, clarify the classification of various types of income and expenditure; 3.Establish a strict internal audit system, generate comprehensive internal reports, and ensure the standardization of financial management; 4.Develop the corresponding financial statement management system to support the cost statistics, accounting and fixed asset management functions; 5.

Determine the rules for the transfer of internal financial assets to ensure that the financial treatment is legal and effective; 6.Establish a close communication mechanism with relevant departments and leaders, and adjust the accounting processing methods in a timely manner. <>

Hello. May I ask which accountant of the government unit has ever encountered this situation, and the argument is that the superior unit has allocated us a house in the middle of the cracked Qingqing, and the property rights belong to us, but only the main project has been completed, and our own unit has to be renovated in the follow-up, and the value of this follow-up house is recorded?

Generally, in this case, the administrative unit will consider the accounting of the value of the subsequent renovation of the house in accordance with the relevant provisions of the "Accounting Standards" and the relevant policy documents of the State Finance Department on economic accounting and reporting, in accordance with the principle of gradual establishment. The principle of gradual establishment requires that the subsequent renovation and the costs that constitute the value of the house be recorded in stages, and the input value of the house can only be entered when the whole house is roughly completed, and in the case of incomplete accounting, it can be recorded as a percentage of the value of the part of the first work that has been completed. <>