1. Asset account: the debit record increases, the credit record decreases, and the balance is in the debit;

2. Expenditure account: the debit record increases, the credit record decreases, and the balance is in the debit;

3. Debt account: the credit record increases, the debit record decreases, and the balance is in the credit;

4. Net assets account: the credit record increases, the debit record decreases, and the balance is in the credit;

6. Income account: the credit record increases, the debit record decreases, and the balance is in the credit.

What are the accounting subjects of budget balance?

Carry-over and balance are similar to this year's profit of enterprise accounting. An asset fund is an allowance account for assets. For example, if you purchase assets, you can use direct financial payment: debit: fixed assets loan: asset fund-fixed assets loan: expenditure loan: double entry of financial appropriation income, one reflecting the financial budget and the other reflecting the financial payment, including general budget accounting, administrative unit accounting and public institution accounting.

Which subjects should the credit balance of the year-end settlement budget balance be transferred to this account?

Year-end settlement refers to the settlement of the budget transfer (superior settlement, subsidy) income and expenditure and current accounts between the superior and subordinate general budgets on the basis of year-end liquidation, according to the budget management system and relevant regulations. For the matters that are settled separately between the superior and the subordinate according to the regulations, the annual subsidy amount and the paid settlement amount are combined and calculated, and compared with the current subsidy amount and the current account amount, the final subsidy or settlement amount for the whole year is calculated. Fill in the "year-end financial statements" as the proof of year-end financial settlement, and carry out accounting treatment. In a sense, year-end settlement is also a special clearing and settlement work before the preparation of the final accounts.

Budget surplus is one of the three fiscal balances. Net assets belonging to financial departments at all levels. The budget surplus should be settled once a year. At the end of the year, the financial department will write off the general budget income, subsidy income (general budget initial subsidy), upper income, transferred funds, etc. Corresponding expenditures: budget expenditures, subsidy expenditures (general budget subsidies), and above-mentioned expenditures.

The lending direction of the six elements of accounting

Generally speaking, there are six subjects in accounting, namely assets, liabilities and owners' equity, income, expenses and profits.

"Borrowing" refers to the increase of assets and the decrease of liabilities and owners' equity; "Loan" refers to the decrease of assets and the increase of liabilities and owners' equity.

These six subjects are divided into two groups, and the relationship between them can be connected by two equations, namely: assets = liabilities+owners' equity, income-expenses = profits.

For assets, the debit represents an increase and the credit represents a decrease;

For liabilities, the debit represents a decrease and the credit represents an increase.

1. Debit of asset account increases and credit decreases; The credit of the debt account indicates an increase and the debit indicates a decrease;

2. The category of owners' equity is the same as that of liabilities;

3. The income lender indicates the increase in the current period, that is, the income generated by daily activities such as selling goods and providing services in the current period, and the debit indicates the decrease, that is, the sales return;

4. The debit of expenses indicates the expenses incurred in the current period, which will lead to the decrease of owners' equity. Generally, it happens to the borrower, and the profit lender means profit, and the borrower means loss.