Accounting entries of trade union epidemic situation sympathy expenditure

The accounting entries of the trade union's condolence expenditure on epidemic situation are as follows:

Debit: expenditure on rights protection (detailed account is "assistance fee for needy workers" or "send warm fee")

Loan: cash on hand (or bank deposit account)

Trade unions in administrative institutions shall establish separate accounts in accordance with the Trade Union Accounting System (Cai Shui [29] No.7).

according to the instructions for the use of accounting subjects in the accounting system of trade unions, the rights protection expenditure account No.52 accounts for the expenditure directly used by trade unions to safeguard the rights and interests of employees, and the following detailed accounts should be set in this account. When the expenditure on rights protection and assistance occurs, it shall be debited to the account, credited to cash on hand, bank deposits and other subjects, and debited to the account when the trade union at or above the county level extracts the rights and interests protection fund for trade union cadres, and credited to the special fund-rights and interests protection fund account. When carrying forward at the end of the period, debit the balance account and credit the account. There is no balance after the period-end carry-over of this course.