乡镇供电所财务核算办法（Measures for financial accounting of township power supply institutions）.docVIP

乡镇供电所财务核算办法（Measures for financial accounting of township power supply institutions） Power supply office financial accounting method I. General Provisions According to the actual situation of our bureau and the station after the withdrawal of rural financial management, in order to strengthen the power of the financial management, to further meet the needs of the reform of rural power system, from January 2009 1 onwards, to supply financial accounting content within the unified, unified accounting method, unified accounting subjects, will be the use of debit credit double entry account method, formulated. By the power of the financial accounting staff should strictly implement the accounting law conscientiously implement the accounting rules, abide by the accounting system, in accordance with the provisions of the measures and requirements, setting up accounting subject, accounting business registration, accounting books, accounting statements, manage various funds, strive to raise the power supply the level of financial management. The power supply of each business must obtain legal documents, financial accounting personnel should carefully examine the original documents, in violation of the provisions of the collection, shall be refused, incomplete, irregular procedures, inaccurate documents should be returned. Two, subject settings (I) asset class 1 cash 2, bank deposits 3. Inventory materials (ledger by material name) 4. Fixed assets (classified by assets) 5, other receivables (credit by units and individuals) 6, special engineering branch (account according to the project name) 7, electricity receivable (electricity receivable, management fees receivable) 8, expenses (accounting, wages, maintenance fees, etc.) (two) liabilities 1, the higher allocation (allocate materials, cash, including funds, wages, special projects) 2, advance electricity (according to the distribution of account) 3, fixed fund 4, other payables (account by units and individuals) 5, payable