How To Calculate The Balance Of Public Institutions?

How to calculate the balance of public institutions?

Balance refers to the balance between the income and expenditure of a public institution during a certain period.

It mainly includes career balance and operating balance.

(1) accounting for the balance of business.

The accounting contents of business surplus.

The balance of business refers to the balance of public institutions in a certain period in addition to the balance of payments after the operation.

The formula is expressed as follows: the balance of business surplus: (financial subsidy income ten, higher level subsidy income ten, subsidiary unit payment ten, business income ten other income) 1 (appropriated funds ten, business expenditure ten paid to higher level expenditure ten ten sales tax ten of non business burden, ten) to subsidiary units)

Institutions should set up a "business surplus" subject to calculate the balance of business and carry over.

After the end of the year pfer, there should be no balance in the subject.

At the end of the accounting period, the balance of revenue and expenditure should be pferred to the subject of "balance of business" except for operating receipts and payments, special revenue and expenditure, and self financing infrastructure.

At the end of the year, the balance of the balance of business is pferred to the "surplus allocation" subject.

(2) accounting for operating balances.

The accounting contents of operating balances.

Operating balance refers to the balance between the operating income and expenditure of a public institution during a certain period.

The formula is expressed as follows: the operation of income and expenses (operating expenses + business tax).

Public institutions should set up a "business surplus" subject, accounting for the realization of operating balances and carry over.

However, if it is a loss, it will not carry forward.

At the end of the accounting period, the sales tax should be pferred to the "business pfer" subject.

At the end of the year, the credit balance of the "business carry over" subject is pferred to the "balance assignment" subject, but if the "balance of business" has a debit balance, it will not be carried forward.