Accounting Of Subordinates' Expenditures For Social Insurance Agencies

The subsidized subordinate expenditure accounts for the subsidy provided by the social insurance agency to the subordinate social insurance agency.

When the funds are allocated to the lower level social insurance agencies, the subject of "subsidized subordinate expenditure" is credited, and the account of bank deposits is credited.

At the end of the term, the balance of the subordinates should be pferred to the balance account, and the "balance of funds" subject should be debited, and the "subsidized subordinate expenditure" subject should be credited.

Example: according to the actual situation of the subordinate social insurance agency, a social insurance agency has decided to assign some of its funds to its subordinate social insurance agency, which amounts to 50000 yuan.

Loan: subsidize lower level expenditure * * social insurance management agency 50000: 50000 bank deposits.