What are the accounting elements of public institutions?

1. Review the completeness, legality and correct amount of the original voucher - Review and correct the original voucher and paste it inside and fold according to the specifications - Check whether the approval procedures are complete - Review the progress of the department's expenses (if the amount exceeds the plan, it can be refused to reimburse) - prepare the accounting voucher. 2. Prepare accounting vouchers according to the original vouchers. 3. Register various sub-ledgers according to the accounting vouchers.

4. Month-end settlement and reconciliation to ensure that the account certificate is consistent, the account is consistent, and the account is consistent. 5. Prepare accounting statements. 6. Binding voucher (ensure that the upper left corner of the voucher and attachments are neat, and the length and width of the attachments are folded to the size of the accounting voucher, and there can be no staples).

7. Accounting file keeping. Founded in 2014, the Accounting School is committed to providing high-quality accounting practice, tax practice, CMA, CPA, and Chinese accounting practice for the majority of accounting practitioners

Accounting for public institutions

There are five elements:

1. Assets. Assets refer to the resources that are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise as a result of past transactions or events. By definition, an asset has the following characteristics:

1) The asset is expected to bring economic benefits to the enterprise.

It refers to the potential of assets to directly or indirectly lead to the flow of capital or cash equivalents into the enterprise. This potential can come from the daily production and operation activities of the enterprise, or it can be non-daily activities; The economic benefits can be in the form of cash or cash equivalents, or in the form of cash or cash equivalents that can be converted into cash or cash equivalents, or in the form of reduced cash or cash equivalents being flowed out.

2) Assets should be resources owned or controlled by the enterprise.

As a resource, an asset should be owned or controlled by the enterprise, which specifically means that the enterprise enjoys the ownership of a certain resource, or although it does not enjoy the ownership of a certain resource, the resource can be controlled by the enterprise.

3) Assets are formed by past transactions or events of the enterprise.

Only past transactions or events can generate assets, and transactions or events that the enterprise expects to occur in the future do not form assets.

4) Assets must be able to be measured in monetary terms.

2. Liabilities. Liabilities refer to the current obligations of an enterprise arising from past transactions or events that are expected to result in the outflow of economic benefits from the enterprise. Liabilities are generally divided into current liabilities and non-current liabilities according to the speed of repayment or the length of time for repayment.

Current liabilities refer to debts that will be repaid within one year (including one year) or more of a business cycle, mainly including short-term borrowings, notes payable, accounts payable, interest payable, accounts receivable, employee remuneration payable, taxes payable, dividends payable, other payables, etc. Long-term liabilities refer to debts with a repayment period of one year or more for a business cycle, including long-term borrowings, bonds payable, long-term payables, etc.

Net worth

The net assets of public institutions refer to the difference between assets and liabilities, including undertakings, fixed, special, balances, etc. The net assets of public institutions specifically include public institutions, fixed assets, special purposes, business balances and operating balances. Among them, the special ** refers to the ** with special purposes that are extracted and set up by public institutions in accordance with the regulations, mainly including employee welfare**, medical **, repair and purchase**, housing**, etc.

At the same time, the net assets of a non-governmental non-profit organization refer to the balance of assets minus liabilities, which indicates the difference between the total assets of a non-governmental non-profit organization after offsetting all existing obligations.

4. Income. The income of public institutions refers to the non-repayable funds obtained by public institutions in various forms and through various channels in accordance with the law for the purpose of carrying out business and other activities. According to **, it is divided into financial subsidy income, superior subsidy income, business income, operating income, contributions from affiliated units, other income and capital construction appropriation income.

5. Expenditure. The business expenditure of public institutions refers to the basic expenditures and project expenditures incurred by public institutions in carrying out professional business activities and their auxiliary activities. Business expenditures need to be accounted for separately for financial subsidy expenditures, non-financial special fund expenditures and other capital expenditures.

Hello classmates, I'm glad to answer for you!

The accounting elements of public institutions are divided into five categories, namely, assets, liabilities, net assets, income and expenditure.

a) Assets. Assets refer to the economic resources that can be measured in monetary terms in the possession or use of public institutions, including various property claims and other rights. The assets of public institutions include monetary funds, short-term investments, receivables and prepayments, inventories, long-term investments, projects in progress, fixed assets, intangible assets, etc.

The assets of public institutions shall be measured at the actual cost at the time of acquisition. Except as otherwise provided by the state, public institutions are not allowed to adjust their book value on their own.

2) Liabilities. Liabilities refer to the debts assumed by public institutions that can be measured in monetary terms and need to be repaid with assets or services. The liabilities of public institutions include short-term loans, payables and advance receipts, employee salaries payable, taxes payable, treasury payables, special financial accounts payable, long-term loans, long-term payables, etc.

The liabilities of public institutions shall be measured according to the contract amount or the actual amount incurred.

3) Net assets.

Net assets refer to the balance of assets of public institutions after deducting liabilities. The net assets of public institutions include public institutions**, non-current assets**, special purposes**, financial subsidy carry-over, financial subsidy balance, non-financial subsidy carry-over, business balance, operating balance, and non-financial subsidy balance distribution.

The carry-over balance of financial subsidies refers to the carry-over and surplus funds that are accumulated after the various financial subsidy revenues of public institutions are offset by their related expenditures, and must be managed and used in accordance with regulations. The carry-over of non-financial subsidies refers to the carry-over funds that are accumulated after the income of each special fund other than the revenue and expenditure of financial subsidies and its related expenditures are offset and must be used for the specified purposes; The operating balance and operating balance refer to the balance of the non-special fund income of the institution other than the financial subsidy expenditure and the non-special fund expenditure.

iv) Income. Income refers to the non-repayable funds obtained by public institutions in accordance with the law in carrying out business and other activities. The income of public institutions includes financial subsidy income, business income, subsidy income from superiors, income from subordinate units, operating income and other income.

The income of public institutions shall generally be recognized when the money is received, and measured according to the amount actually received. Income recognized on the accrual basis shall be recognized when the provision of services or the issuance of inventory, and at the same time the receipt of the price or the receipt of the receipt of the price or the receipt of the receipt of the price, shall be measured in accordance with the amount actually received or the amount indicated in the relevant vouchers.

v) Expenditures. Expenditure refers to the capital expenditure and loss incurred by public institutions in carrying out business and other activities. The expenditures of public institutions include business expenditures, subsidy expenditures to affiliated units, expenditures handed over to superiors, operating expenditures and other expenditures.

The expenditures of public institutions shall generally be recognized at the time of actual payment, and shall be measured in accordance with the actual amount paid. Expenditures recognized on the accrual basis shall be recognized when they are actually incurred and measured according to the actual amount incurred. The operating expenses of public institutions shall be proportional to their operating income.

Hope mine can help you solve the problem, if you are satisfied, for yo.

Gordon wishes you a happy life!

The accounting elements of public institutions include: assets, liabilities, owners' equity, income, expenses and profits.

1. Assets refer to the resources formed by the past business transactions or various events of the enterprise, owned or controlled by the enterprise, and expected to bring economic benefits to the enterprise.

2. Liabilities refer to the current obligations of the enterprise formed by past transactions or events that are expected to lead to the outflow of economic benefits from the enterprise.

3. Owner's equity refers to the residual equity enjoyed by the owner after deducting the liabilities from the assets of the enterprise.

4. Income refers to the total inflow of economic benefits formed by the enterprise in its daily activities, which will lead to an increase in the owner's equity and have nothing to do with the owner's invested capital.

5. Expenses are the total outflow of economic benefits that occur in the daily activities of the enterprise and will lead to the reduction of owners' equity and have nothing to do with the distribution of profits to owners.

6. Profit is the business result of the entrepreneur, the comprehensive reflection of the business effect of the enterprise, and the concrete embodiment of its final result.

Answer]: a, b, d

The accounting elements of public institutions are divided into five categories: assets, liabilities, net assets, income and expenditure, while the accounting elements of enterprises include assets, liabilities, owners' equity, income, expenses and profits.

The accounting elements of public institutions include assets, liabilities, net assets, income and expenditure.

Accounting Standards for Public Institutions

Article 10 The accounting elements of public institutions include assets, liabilities, net assets, income, expenditures or expenses.

Article 4 The objective of accounting for public institutions is to provide accounting information users with accounting information related to the financial situation, business results, and budget implementation of public institutions, to reflect the performance of public institutions' fiduciary responsibilities, and to help accounting information users to carry out social management and make economic decisions.

The users of accounting information of public institutions include ** and its relevant departments, sponsoring (superior) units, creditors, public institutions themselves and other stakeholders.

Article 5 Public institutions shall conduct accounting for their own economic operations or events.

Article 6 The accounting of public institutions shall be premised on the continuous and normal conduct of all business activities of public institutions.

Article 7 Public institutions shall divide the accounting period, settle the accounts in installments and prepare financial accounting reports (also known as financial reports, the same below).

The accounting period is divided into at least annual and monthly. The start and end dates of accounting periods such as fiscal years and months are based on the Gregorian calendar dates.

Article 8 The accounting of public institutions shall be based on the renminbi as the base currency of accounting. In the event of a foreign currency transaction, the relevant foreign currency amount shall be converted into RMB for measurement.

Article 9 The accounting of public institutions generally adopts the cash payment system; If some economic operations or events are accounted for on the accrual basis, the Ministry of Finance shall specify them in the accounting system.

Where the accrual basis is adopted in the accounting of industry and public institutions, the Ministry of Finance shall stipulate it in the relevant accounting system.

Article 11 Public institutions shall adopt the method of credit and loan bookkeeping for bookkeeping.

1. Asset class:

The asset account is specially used to account for the relevant assets of the enterprise, including the bank deposit account, which is used to account for the money remitted to the corporate bank account.

Other monetary fund accounts are used to account for bank draft deposits, bank cashier's check deposits, credit card deposits, letter of credit margin deposits, etc. Accounts receivable account is used to account for the outstanding receivables of the enterprise.

Cash in hand refers to the cash retained by the unit in order to meet the needs of sporadic payment in the course of operation, and the supervision and inventory of cash in hand can determine the real existence of cash in hand and the effectiveness of cash in hand management, which will play a positive role in evaluating the internal control system of the enterprise.

Bank deposits refer to the monetary funds deposited by a business with banks and other financial institutions. According to the provisions of the national cash management and settlement system, every enterprise must open an account in the bank, called settlement account deposit, which is used to handle deposits, withdrawals and transfer settlements.

2. Liabilities.

Liabilities are mainly accounts for the liabilities of enterprises. For example, the short-term borrowing account is used to account for various borrowings that are due within one year. Accounts payable account is used to account for the outstanding amount payable by the enterprise.

The accounts receivable account is also a liability account of the enterprise, which is used to calculate the payment received in advance from the customer, the promise to be fulfilled in the future or the goods that need to be delivered.

3. Owner's equity accounts.

Owner's equity accounts are items that classify and account for the specific content of owners' equity elements.

4. Profit and loss accounts.

Our income and expenses are all profit and loss accounts. Here are a few familiar examples. The main business income account is specially used to account for the income generated by the business that the enterprise is regularly engaged in, and it should be noted that the main business income should be distinguished from other business income and non-operating income.

The sales expense account is specially used to account for sales-related expenses, such as the travel expenses of sales personnel, product advertising expenses, etc.

Accounting for public institutions refers to professional accounting that records, reflects, and supervises the process of implementing the budget of public institutions and their results with the actual economic operations of public institutions as the object. This kind of accounting can be divided into science, education, culture, health, and sports institutions, as well as agriculture, forestry, water conservancy, and exploration institutions. They are aimed at social and economic benefits, and have the functions of conducting, controlling, accounting, analyzing, supervising and participating in decision-making.

To this end, five accounting elements are set up: assets, liabilities, net assets, income, and expenditure, and accounting subjects are set up according to the classification of accounting elements, and the accounting sentence is to be used as an accounting sentence, and the cash payment system and the accrual system are adopted, and the credit and loan accounting method is used, the historical cost model is implemented, and the balance sheet, income and expenditure statement, and the attached table and the notes to the accounting statements and the statement of income and expenditure are compiled. Accounting of public institutions is not for profit, and does not measure and distribute profits; Without a clear owner's equity, the investor shall not be allowed to distribute the remaining assets; It does not carry out full cost accounting, and has a strong social character.