Can accounting in public institutions run labor-related and personnel-related work concurrently?

Whether an accountant in a public institution can concurrently serve as an organ or institution below the division level in the work related to industry, capital and personnel-the management of personnel and financial work is held by an accountant;

Institutions-middle-level institutions-personnel departments (units), financial or accounting departments (units)-generally there will not be one person as the leader of the two departments, but there will be business in the post. For example: fund accountant * * * as a laborer, accounting supervisor and personnel statistics, etc.

Excuse me, does Xi 'an have an accounting examination for public institutions? Hello, Chinese public education is at your service.

Shaanxi personnel examination network tips:

Click to view >>& gt20 15 Xi 'an Public Institution Recruitment Announcement of 603 People | Position Table | Outline

Xi 20 15 public institution recruitment examination announcement has been released. This time, 603 staff members were openly recruited for the society. Among them, there are 348 municipal institutions, 265 county-level institutions, 438+02, and 43 management committees of Xi Economic and Technological Development Zone (hereinafter referred to as the Economic Development Zone Management Committee).

Registration time: June 8, 20 15, 9: 00-June 12, 18:00. Click to view >>& gt20 15 Xi 'an public institution recruitment examination registration entrance.

Printing time of admission ticket: 9:00 am on June 22nd to 9: 00 am on June 27th. Click to view >>& gt20 15 Xi print entrance of the admission ticket for the recruitment examination of an institution.

For more exam information, please pay attention to it in time: Shaanxi Personnel Examination Network.

Written test content: basic knowledge of public education. Click to view >>& gt20 15 Xi 'an public institution recruitment examination outline.

Full score in written test 150. Written test time: June 27th (Saturday) 20 15 9: 00 am-11:30 am.

Click to view >>& gt20 15 Xi 'an public institution recruitment examination results query entrance.

It is suggested that you choose the 20 15 special textbook for recruitment examination in Shaanxi institutions to review and prepare for the exam, and practice more with real and simulated questions over the years, or consider taking a training class to learn answering skills to improve the speed and correct answer rate. I hope it helps you, and I wish you success in the exam.

For more exam information, please pay attention to it in time: Shaanxi Personnel Examination Network.

If in doubt, please consult the public education enterprises in China.

Accounting in public institutions can't decide whether to work overtime on holidays. If overtime is really necessary, it must be approved by the leader, with double pay for overtime on weekends and triple pay for overtime on legal holidays.

Several questions about accounting in public institutions (2) 16, the answer Ac

17: BC

18:abcd

19:abd

20:abcde

Some accounting problems about public institutions (1) 1, b 2, c 3, a 4, b.

5、d 6、c 7、d 8、c 9、d 10、d

1 1、abcde 12、ac 13、abcde 14、cde 15、abcd

The comparison of financial treatment between public institution accounting and enterprise accounting belongs to the topic of public institution accounting. I looked at this question for several days, but no one answered it. Let me talk about the practice of our unit. We are also institutions of provincial organs, and there are canteens for reference only:

First of all, it is suggested that the canteen account be merged into the administrative account, which is the premise, and it is not necessary to engage in off-balance sheet accounts and canteen accounts.

Secondly, the start-up funds of the canteen account can be solved with the reserve fund. After normal operation, the funds will be reimbursed.

Finally, the most troublesome place is the reimbursement of the canteen, which is the voucher problem. Require as much as possible. If the expenditure is really unavailable, such as the expenditure on vegetables, it is suggested that the manager make a bill in time and register the contents of the expenditure one by one, with the name, unit price, quantity and amount complete and accurate. It should be audited by a special person and reimbursed after being signed by the manager, supervisor, finance (or special person) and the person in charge of the unit (current with your unit).

We have also been audited by the Audit Bureau, and we have not raised any objection to our existing canteen management. This is an objective situation.

Accounting problems in public institutions. Introduce two topics:

I. Budget payable for subjectNo. 208th

1. This course accounts for the income that institutions should pay into the national budget according to regulations. The budget revenue payable mainly includes: funds collected by public institutions and included in the budget management, administrative fees, incomes from fines and confiscations, incomes from changing the price of ownerless property and other funds that should be turned over to the budget according to the budget management regulations.

2. When obtaining the budget income payable, debit the subjects such as "bank deposit" and credit the subject; When turned over, debit the subjects and credit the subjects such as "bank deposit".

3. The credit balance of this account reflects the unpaid amount. There should be no balance at the end of this course.

4. This course should be set up according to the category of "budget payable".

No. 209th subject "financial accounts payable".

1. Extra-budgetary funds collected and turned over to the financial special account by accounting institutions according to regulations. The scope of extra-budgetary funds that should be turned over to the financial special account shall be handled in accordance with the provisions of the Ministry of Finance.

2. When receiving the financial payable income, debit the subjects such as "bank deposit" and credit the subject; When turned over to the financial special account, make the opposite accounting entries. Units that implement the method of turning over the balance of extra-budgetary funds shall regularly settle the estimated balance of extra-budgetary funds, debit the subject of "business income" and credit the subject.

3. The credit balance of this account reflects the unpaid amount. There is no balance at the end of this course.

4. This course should be set according to the category of extra-budgetary funds.

Second, they are all debt subjects.

As can be seen from the above, the budget payable accounts for the income that institutions should pay into the national budget according to regulations, while the financial payable accounts for the extra-budgetary funds that institutions should pay into the financial special account according to regulations. Extra-budgetary funds that should be turned over to the financial special account shall be implemented in accordance with the provisions of the Ministry of Finance. Units that implement the method of turning over the balance of extra-budgetary funds shall regularly settle the balance of extra-budgetary funds.

For the budget payable, the unit that does not need to pay the balance of extra-budgetary funds shall settle the balance of extra-budgetary funds regularly.

Income from administrative fees and fines should be included in the payable budget.

There is a new accounting system for accounting funds in public institutions. Look for one.

Fixed funds belong to the sub-subjects of non-current assets funds.

By the way, different types of institutions may have their own separate systems, such as hospitals and scientific institutions. , have developed their own system.

What account books, general ledger, journal and subsidiary ledger do institutions use for accounting?

Whether a civil servant can concurrently serve as a legal person in a self-supporting institution is a matter for civil servants outside a * * * institution. This must go through the corresponding organizational procedures, and it is not allowed to receive wages from this institution.