Hướng dẫn hạch toán các khoản chi hộ tại xã theo Thông tư 70/2019/TT-BTC
18/12/2020
Bài viết này hướng dẫn cách hạch toán các khoản chi hộ trong chế độ kế toán ngân sách và tài chính xã theo ban hành kèm theo Thông tư 70/2019/TT-BTC ngày 31/10/2019
Bài viết này hướng dẫn
cách hạch toán các khoản chi hộ trong chế độ kế toán ngân sách và tài chính xã
theo ban hành kèm theo Thông tư 70/2019/TT-BTC ngày 31/10/2019
I.
Chi hộ tại xã là gì?
Chi hộ tại xã là khoản
mà xã đứng ra để chi tiền cho cá nhân tổ chức nào đó. Các khoản này không liên
quan đến hoạt động của xã và các khoản chi hộ
này cũng được coi là một khoản phải thu hoặc nợ phải trả.
II.
Phương pháp hạch toán của các khoản chi hộ
Kết
cấu và nội dung phản ánh của tài khoản 336 – Thu hộ, chi hộ.
Bên
Nợ:
-
Số đã chi hộ cấp trên
-
Số tiền chi hộ không hết nộp lại cấp trên
- Thù lao chi hộ được
hưởng (nếu có)
Bên
Có:
-
Nhận được tiền do cấp trên chuyển về nhờ chi hộ
Số
dư bên Có:
- Số tiền chi hộ xã đã
nhận nhưng chưa chi
Tài
khoản 336 – Các khoản thu hộ, chi hộ có tài khoản cấp 2:
- Tài khoản 3362 - Các
khoản chi hộ: Tài khoản chi hộ: tài khoản này phản ánh các khoản UBND xã đứng
ra nhận tiền chi hộ cho các cơ quan cấp trên và việc thanh toán các khoản chi
đó với cơ quan cấp trên.
Sơ đồ hạch toán kế toán tài khoản
336 – Các khoản thu hộ, chi hộ
![](data:image/png;base64,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)
Phương
pháp hạch toán kế toán một số hoạt động kinh tế chủ yếu:
Hạch toán các khoản chi hộ
(chi hộ tiền đền bù của Nhà nước khi giải phóng mặt bằng hoặc chi cho các đối
tượng được hưởng chính sách xã hội hộ cho cơ quan cấp trên,...)
1-Khi nhận được số tiền
cấp trên chuyển về nhờ chi hộ (theo báo Có của Kho bạc), ghi:
Nợ TK 112 - Tiền gửi
Ngân hàng, Kho bạc (1128)
Có
TK 336 - Các khoản thu hộ, chi hộ (3362) (Chi tiết theo từng nội dung nhận chi
hộ).
2-Rút tiền từ tài khoản
tiền gửi tại Kho bạc về quỹ để chi, căn cứ vào giấy báo nợ lập phiếu thu tiền mặt
nhập quỹ, ghi:
Nợ TK 111 - Tiền mặt
Có
TK 112 - Tiền gửi Ngân hàng, Kho bạc (1128).
3-Cấp trên chuyển tiền
mặt về quỹ của xã để nhờ chi hộ, căn cứ vào phiếu thu, ghi:
Nợ TK 111 - Tiền mặt
Có
TK 336 - Các khoản thu hộ, chi hộ.
4-Xuất quỹ tiền mặt chi
trả cho các đối tượng hoặc chi theo các nội dung của cơ quan nhờ chi hộ, căn cứ
vào phiếu chi ghi:
Nợ TK 336 - Các khoản
thu hộ, chi hộ (3362)
Có
TK 111 -Tiền mặt
Sau đó lập bảng kê hoặc
lập báo cáo kèm theo chứng từ gốc thanh toán với nơi nhờ chi hộ (tuỳ theo yêu cầu
của bên nhờ chi hộ).
5-Số tiền chi hộ sử dụng
không hết nộp lại cơ quan nhờ chi hộ, ghi:
Nợ TK 336 - Các khoản
thu hộ, chi hộ (3362)
Có
TK111, 112.
Phần
mềm kế toán VCS đáp ứng đầy đủ các yêu cầu về hạch toán kế toán, lên số liệu
trên các báo cáo tài chính, báo cáo quyết toán đúng theo quy định của chế độ kế
toán ngân sách và tài chính xã theo Thông tư 70/2019/TT-BTC.