How to do non-profit organization accounting? This article will help you get it done, teach you to write the accounting treatment of non-profit organizations, with 45 real account accounting processing
A rigorous and complete accounting treatment will be the detailed account books of the enterprise, and it is also an important cornerstone, from which you can see the financial transparency of the organization, but also the key link to ensure the compliance of public welfare activities, so how to record each accounting processing in detail? When making accounts, we must strictly follow the relevant laws and regulations and accounting standards, and you can see the following for detailed accounting treatment.
45 non-profit organization accounting processing
45 non-profit organization account processing business details
1. Accept capital injection
On January 1, 2020, the initiator Liang Weimin injected 100,000 yuan for the daily operation of the Guangdong Provincial Urban New Youth Volunteer Association.
Borrow: Bank deposit
Credit: Unrestricted net assets
2. Prepaid rent
On January 5, 2020, the Guangdong Provincial Urban New Youth Volunteer Association prepaid the half-year rent of the office space of 30,000.00 yuan (from January 2020 to June 2020), and the payment was paid by bank deposit.
Debit: Advance payments
Credit: Bank deposits
3. Reimbursement of the production cost of promotional business cards
On January 5, 2020, a promotional business card was printed for the recruitment of volunteers, and 300.00 yuan was paid in cash.
Borrow: Administrative expenses
Credit: Cash
4. Purchase of fixed assets
On January 5, 2020, a set of desks and chairs was purchased, and the price was 4000.00 yuan, which was paid by bank transfer.
Borrow: Fixed assets
Credit: Bank deposits
5. Pay the training fee of external lecturers
On January 10, 2020, the external lecturer conducted training for the self-examination education registration and Q&A related to the "2020 Adult Self-examination Education Registration and Q&A Volunteer Service Project". Pay the training fee of Guangdong Xinran Human Resources Management Co., Ltd. by bank transfer of 1000.00 yuan.
Borrow: Cost of business activities
Credit: Bank deposits
6. Advance travel expenses
On January 20, 2020, Liang Weimin advanced 2000.00 yuan for travel expenses, went to Sichuan to collect information for the "Love Scholarship" project for poor students, and paid in cash.
Debit: Other receivables
Credit: Cash
There are still a lot of accounting processing that have not been shown, let's take a look!