Management System of Preliminary and Final Accounts of Weihai Institute of Technology
I. Preparation of the budget
1. The budgeting of the College shall follow the principles of openness, fairness and justice, public finance, efficiency, balance between income and expenditure, balance between income and expenditure, balance between the two, and be economical, scientific and reasonable.
2. The College shall fill in the basic expenditures of the unit in accordance with the budget statement (software) provided by the Municipal Finance Bureau for administrative and public institutions. After arranging the basic expenditure, then arrange the project expenditure. Once the basic expenditure and project expenditure are approved and issued, they shall not be adjusted by themselves. In the implementation of the budget, if the budget is adjusted due to the suspension, withdrawal or change of the project, it should be declared according to the prescribed procedures. The allocated education funds shall not be misappropriated, misappropriated or retained, and the scope of use of the funds shall not be arbitrarily changed or expanded.
3. Each department of the college shall prepare the budget for the semester according to the work plan of the semester and with reference to the actual income and expenditure of the department in the previous semester.
4. Once the budget is determined, in principle, it cannot be changed, and all departments must strictly implement it. If there are special circumstances that require changes, they must be reported to the higher authorities and the college leadership for approval.
Second, the final account management
1. The monthly accounts must be processed at the end of each month. The monthly accounts are numerical and written descriptions of the dynamics of the college's business and finance and the status of each business during the monthly accounting period using accounting information. The monthly account report includes the monthly account statement and the monthly account statement.
2. After the monthly expenses of each department, the accountant should carefully check the accounts and make the corresponding financial analysis according to the opening budget of each department and the actual income and expenses of each department for the month, to ensure that the figures are accurate, complete, true and consistent.
3. The finance department of the college will start the preparation for the final accounts in December, carefully checking the accounts, clearing the dormant accounts, handling the outstanding accounts, counting and verifying the cash inventory and property, correctly calculating the income and expenditure, and verifying the profit and loss. Ensure that the figures are accurate, complete, true and consistent.