What accounting subjects does the recruitment fee include?

The recruitment fee is included in the management fee, which can also be subdivided into management fee, operating fee and main business cost. According to which department it is used for recruitment.

Recruitment expenses can be recorded in the subject of "management expenses-recruitment expenses". The personnel department belongs to the management department, and the recruitment expenses belong to the expenses used by the personnel department. Therefore, it should be credited to the management expense account. ?

Extended data:

Accounting subjects are categories that classify and calculate the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different. In order to comprehensively, systematically and classifiedly inspect and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various gains and losses caused by them, it is necessary to set up accounting subjects according to various accounting objects.

Setting up accounting subjects is a scientific classification of the specific contents of accounting objects and a method of classified accounting and supervision. ?

In order to continuously, systematically and comprehensively calculate and supervise the changes of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and determine the names of classified accounting items in advance to clarify their accounting contents. This kind of project that classifies the specific contents of accounting elements is called accounting subjects.

Because the specific content, scale and complexity of economic business activities vary from unit to unit, each unit should consider its own characteristics and specific circumstances when setting up accounting subjects. As an important means to provide accounting information to investors, creditors and enterprise managers, accounting subjects should be scientific, reasonable and applicable in the process of setting up.

References:

Baidu encyclopedia-summary of accounting subjects