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What accounting subjects does the company's expansion expenses include?
1. When paying:
Borrow: Payable staff salaries-staff education funds.
Loan: Bank deposit (cash on hand).
2. When drawing:
Borrow: management (sales) expenses-employee education funds.
Loan: Payable staff salaries-staff education funds.
For the expanded membership fee, it can be considered as follows: the recruitment fee is included in the management fee, which can also be subdivided into management fee, operating fee, main business cost and so on. According to which department to use 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
Payable salaries of employees include wages, bonuses, allowances, subsidies, employee welfare funds, trade union funds, employee education funds, compensation for termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.
Enterprises pay wages, bonuses, allowances, etc. In accordance with the relevant provisions, when it is issued to employees, it shall debit the "salary payable to employees" and credit the subjects such as "bank deposit" and "cash on hand".
All kinds of money deducted by enterprises from the wages payable to employees (medical expenses of family members and personal income tax, etc.). ), debit the subjects, credit "other receivables" and "tax payable-personal income tax payable" and other subjects.
Baidu Encyclopedia-Payable Employee Compensation
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