FAR5
30章 予算会計
○予算実績比較表
budgetary comparision schedule
-2つの予算(当初、修正)と1つの実績
◆予算勘定
1.estimated revenues
歳入予算額
2.estimated other financing sources
その他の資金流入予算額
3.appropriations
歳出予算額
4.estimated other financing uses
その他の資金流出予算額
5.bugetary fund balances
予算ファンド残高
6.encumbrances
当年度発注残
◆実績勘定
1.revenues
収入
2.other financing sources
その他の資金流入
3.expenditure
支出
4.other financing uses
その他の資金流出
5.fund balances
ファンド残高
○予算会計
予算の仕訳と実績の仕訳は完全に分けて考える
予算勘定は当年度で締め切る
→予算勘定はすべて期末時に0となる
○期首の仕訳(予算計上)
(debit)
estimated revenues 3,000,000
estimated other financing sources 2,000,000
(credit)
appropriations 1,500,000
estimated other financing uses 1,000,000
budgetary fund balances 2,500,000
○期中の仕訳
・実際のお金の収入、支出
(debit)
expenditures 2,000,000
cash 2,000,000
(credit)
revenues 4,000,000
・発注時(見積額の計上)
(debit)
encumbarances 100,000
(credit)
budgetary fund balances -Reserved for encumbalances 100,000
・納品時(見積額の取崩と実際支払額の計上)
(debit)
budgetary fund balances -Reserved for encumbalances 100,000
(credit)
encumbarances 100,000
(debit)
expenditures 95,000
(credit)
accounts payable 95,000
・支払時
(debit)
accounts payable 95,000
(credit)
cash 95,000
○期末の仕訳
・期首の反対仕訳(予算取崩)
(debit)
appropriations 1,500,000
estimated other financing uses 1,000,000
budgetary fund balances 2,500,000
(credit)
estimated revenues 3,000,000
estimated other financing sources 2,000,000
・実績の締切仕訳
(debit)
revenues 4,000,000
other financing sources 2,000,000
(credit)
expenditures 2,000,000
other financing uses 1,000,000
fund balances -Unassigned 3,000,000
・発注残の締切
(debit)
budgetary fund balances -Reserved for encumbalances 200,000
(credit)
encumbrances 200,000
(debit)
fund balances -Unassigned 200,000
(credit)
fund balances -assigned 200,000
※発注残に対応するfund balancesの額をassignedに変えておく