Accounting entries related to the use of funds, how to make accounting entries when special funds ar

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

Hello, Accountant Zheng Diantong Online School This question:

Too much, too much. If you take the accounting qualification certificate to apply for a class, it is recommended to choose an online school, one-on-one tutoring and Q&A, first fully understand and then choose the one you are satisfied with, there is no risk, and you can learn at any time, and make full use of the fragmented time to learn at any time; Although there are many face-to-face classes, the teaching effect is uneven. If you are lucky, you don't spend the cost of registering for classes in vain, and if it's not good, it's wasted.

In addition, if you don't understand the class, you have to chase the bus to run, if you can't keep up with the step, you can't keep up with the step, the teacher will leave after the class, and it is almost impossible to ask the teacher if you have a problem.

Accounting Lao Zheng Yitong online school, specializing in accounting certificate training, 448 yuan tutoring package passed:

Method 1: Answer questions throughout the process. One-on-one, tutoring, voice Q&A, answer questions at any time, and the teacher will accompany you.

Package Passage Method 2: Supervise the whole process. Discuss an executable study plan, require strict implementation, and require students to report their learning status and the accuracy of chapter practice every day.

Reporting method: where the plan goes, where it actually goes, whether it is fast or slow compared to the plan. The accuracy of the chapter needs to be reported in screenshots.

Words must be done, deeds must be fruitful, strict teachers produce high apprentices.

Package Pass Method 3: Teach in an easy-to-understand manner. Because it is so easy to understand, the students call the teacher the accounting translator (the translation of accounting terminology into a language that everyone can understand). **You can send it to you to see and rate it yourself.

Package Pass Method 4: Three rounds of review, step by step. In the first round, we will comprehensively and accurately understand the basic knowledge, and provide practice software that can test the accuracy of understanding, with an accuracy rate of 80% and no big problems in passing the test; In the second round, we will do questions like crazy, provide the same exam software as the exam mode, and adapt to and be familiar with the exam environment; In the third round, check and fill in the gaps.

Review the mistakes of the first and second rounds and prepare for the exam.

Package pass method 5: One step at a time, solid. Read ** first, read the book again, and then do chapter exercises. It is required that the accuracy rate of each chapter practice is not up to 80%, and it is not allowed to study the next chapter, one step at a time.

Borrow: Bank deposit.

Credit: Special Payables – Projects.

2. When special research projects need to purchase fixed assets such as instruments and equipment:

Borrow: Fixed assets.

Credit: Bank deposits.

Debit: Special Accounts Payable - Project.

Credit: Capital Reserve.

Borrow: Bank deposit.

Credit: Special Payables – Projects.

2. When special research projects need to purchase fixed assets such as instruments and equipment:

Borrow: Fixed assets.

Credit: Bank deposits.

Debit: Special Accounts Payable - Project.

Credit: Capital Reserve.

Special fund expenditure is special expenditure, special fund has three characteristics: first, the first is to finance or superior units; second, it is used for specific matters; Third, it needs to be accounted for separately. Special funds can be divided into three categories: special funds, special appropriations and special loans.

In order to account for the actual expenditure of various special funds, public institutions should set up "special fund expenditure" accounts. The account belongs to the expenditure account, the debit side registers the actual expenditure of materials, labor and other expenses of the project or purpose specified by the unit, and the credit side registers the amount of special fund expenditure recovered. In normal times, the debit balance reflects the accumulated amount of earmarked expenditures.

The account should be set up according to the project of the special fund for detailed accounting.

Public institutions shall debit the "special fund expenditure" account and credit the "bank deposit" and the "material" account according to the designated project or purpose; When the project is completed and reported to the relevant departments separately, the account of "appropriation of special funds for dismantling and transportation" shall be debited and the account of "special fund expenditure" shall be credited.

As you described, it should be:

Borrow: Bank deposit.

Credit: Special Payables – Projects.

Borrow: Bank deposit.

Credit: Special payables.

In normal times, the debit balance reflects the accumulated amount of earmarked expenditures. The account should be set up according to the project of the special fund for detailed accounting. Public institutions shall debit the "special fund expenditure" account and credit the "bank deposit", "materials" and other accounts according to the designated project or purpose; When the project is completed and reported to the relevant departments separately, the account of "special funds for appropriation" shall be debited and the account of "special funds for expenditure" shall be credited.

For example, a scientific research institution has the following business: 1

Received 400,000 funds from the superior for project A. Fill in the accounting vouchers with the relevant vouchers, and the accounting entries are: debit:

Bank deposit 400,000 loan: Earmarked funds - 400,000 for project A

2.In order to study the first project, the project funds were used to purchase a special equipment at a price of 200,000 yuan, the money has been paid, and the equipment has been delivered. Fill in the accounting vouchers with the relevant vouchers, and the accounting entries are:

Borrow: special fund expenditure - project A (purchase of equipment) 200,000 loan: bank deposit 200,000 at the same time:

Debit: Fixed Assets 20000 Credit: Fixed ** 200000

3.The subject received a batch of experimental materials, totaling 80,000 yuan, with the relevant vouchers to fill in the accounting vouchers, the accounting entries are: debit: special fund expenditure - project A (material power cost) 80,000 credit: materials 80,000

4.Purchase all the office supplies of the subject, totaling 40,000 yuan, fill in the accounting vouchers with the relevant vouchers, and the accounting entries are: debit: special fund expenditure - project A (other expenses) 40,000 credit: bank deposit 40,000

Further information: Accounting entries are also known as "accounting formulas". Abbreviated as "entries". According to the requirements of the principle of double-entry accounting, it lists a record of the corresponding accounts of both parties and their amounts for each economic transaction.

Before registering an account, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating subsequent inspection. Each accounting entry mainly consists of the accounting symbol, the account name, summary and amount. There are two types of accounting entries: simple entries and compound entries.

Simple entries are also called "single entries".

Refers to an accounting entry that corresponds to the debit of one account and the credit of another. Compound entries are also known as "multiple entries". Refers to an accounting entry that corresponds to the debit of one account to the credit of several accounts, or the credit of one account to the debit of several accounts.

In order to ensure the correctness, clarity and ease of understanding the content of economic business in the corresponding relationship between accounts, accounting entries must strictly grasp the basic principles of borrowing more than one loan or borrowing more than one loan, and it is not allowed to borrow more than one loan.

A scientific research unit has the following business:

1) Received 400,000 funds from the superior for project A. Fill in the accounting vouchers with the relevant vouchers, and the accounting entries are:

Borrow: Bank deposit 400000

Credit: Allocated special funds - 400,000 for project A

2) In order to study the first topic, use the project funds to purchase a special equipment, the price is 200,000 yuan, the payment has been paid, the equipment has been delivered, and the accounting vouchers are filled in with the relevant vouchers, and the accounting entries are:

Borrow: Expenditure of special funds - project A (purchase of equipment) 200,000

Credit: Bank deposit 200000

At the same time: borrow: fixed assets 20000, credit: fixed** 200000

3) The subject received a batch of experimental materials, totaling 80,000 yuan, with the relevant vouchers to fill in the accounting vouchers, the accounting entries are: borrow: special fund expenditure - A project (material power cost) 80,000, credit: materials 80,000

4) Purchase all the office supplies of the subject, totaling 40,000 yuan, fill in the accounting vouchers with the relevant vouchers, and the accounting entries are: debit: special fund expenditure - 40,000 for project A (other expenses), credit: bank deposit 40,000

1) Accounting of scientific institutions:

1. When scientific institutions receive the science and technology funds allocated by the Provincial Department of Science and Technology, they should make accounting entries.

2. When scientific institutions incur project expenditures, accounting entries should be made.

3. When scientific institutions recognize expenditures and revenues at the end of the year, accounting entries should be made.

2) Accounting of administrative institutions:

1. When administrative institutions receive the science and technology funds allocated by the Provincial Department of Science and Technology, they should make accounting entries.

2. When administrative institutions incur project expenditures, accounting entries should be made.

3. When the administrative institution is confirmed at the end of the year, it should make accounting entries.

3) Accounting for Enterprises:

1. When an enterprise receives the science and technology funds allocated by the Provincial Department of Science and Technology, it should make accounting entries.

2. When the enterprise incurs project expenditure, it should make accounting entries.

3. The enterprise should make accounting entries after the completion of the project.

Accounting is an economic management activity that takes money as the main unit of measurement, takes vouchers as the main basis, and uses special technical methods to comprehensively, comprehensively, continuously, and systematically account for and supervise the capital movement of a certain unit, provide accounting information to relevant parties, participate in operation and management, and aim to improve economic efficiency.

The ancient meaning is the assembly meeting. Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is "accounting", and the annual total calculation is "meeting", and the two together become "accounting".

The use of accounting funds includes three stages: capital investment, capital circulation and turnover, and capital withdrawal.

Funds start from monetary funds, go through the three processes of supply, production and sales, and then turn from monetary funds to fixed funds, reserve funds, production funds and product funds, and then to the process of monetary funds, which is called the circulation of funds.

In practice, accounting entries are realized by filling in accounting vouchers, which is an important link to ensure the correctness and reliability of accounting records. In accounting, no matter what kind of economic business occurs, it is necessary to determine the accounting entries of the economic business by filling in the accounting vouchers in accordance with the bookkeeping rules before registering the account, so as to correctly record the accounts and check them afterwards. There are two types of accounting entries: simple entries and compound entries.