新制度下高校期末收支结转过程初探

Study on Final Carryforward Process under New System in Universities

2014年是各高校执行新版高校会计制度的第一年,相比于老制度而言新制度对年终结转部分内容做了很大调整。由于还没有实际操作过,实务中对新制度下的期末结转过程可能还不是很清楚。基于此,在对新的高等学校会计制度及实务方面做了些许探索的基础上,通过案例分析介绍了新制度下高校期末结转的步骤及处理过程。

2014 is the first year for each university to carry out the new accounting system, which has changed a lot on the final balance carryforward process compared with the old system. Accountants in universities could not quite understand the final balance carryforward process. Based on this, this paper introduces the new system and the process of the final balance carryforward with cases.