When does the budget accounting of government accounting need to be done?

1. Budget accounting entries are based on cash basis. Cash basis is the basis of budget accounting. Cash basis is to determine the income and expenditure of the current period with the actual receipt and payment of cash as the symbol. The actual cash income and expenditure received in the current period should be regarded as the income and expenditure of the current period, so it is necessary to keep accounts and write accounting entries at this time.

Second, the content of government accounting includes three parts: in summary, it can be called "one system, two systems", namely, the government accounting standards system, the government accounting system and the government financial reporting system.

Three, the government budget accounting elements include budget revenue, budget expenditure and budget balance.

1. Budget revenue refers to the cash inflow obtained by government accounting entities in accordance with the law and incorporated into budget management during the budget year.

2, the budget expenditure refers to the government accounting entity in the budget year in accordance with the law and included in the budget management of cash outflows.

Extended data:

Government accounting is closely related to accounting, which can provide useful accounting information for budget preparation. Government accounting is the basis of budget management. Especially on the basis of accrual basis, accounting can provide more sufficient and useful information, including various government assets such as fixed assets, investment and inventory. , and various government debts.

Among them, assets not only reflect the acquisition cost, but also reflect its net value, such as depreciation of fixed assets. This information is an important basis for using the "zero-based method" to prepare departmental budgets. If the "output method" is used to prepare the budget, on the basis of accrual basis, accounting can also provide relevant cost and performance evaluation indicators. Therefore, without accrual accounting, it is impossible to prepare accrual budgeting.

Baidu Encyclopedia-Budget Accounting System