How to charge a person 300 yuan for a job fair in our company?

How to charge a person 300 yuan for a job fair in our company?

A: Recruitment expenses can be recorded as 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.

The accounting entries are as follows:

Borrow: management fee-recruitment fee

Loan: bank deposit/cash

What accounting subjects does the recruitment fee include?

A: Management expenses-office expenses.

Recruitment fee refers to the expenses incurred by the company's human resources department in the process of employee recruitment, such as site use fee, the applicant's travel expenses to the company, medical examination fee, recruitment advertisements in newspapers and magazines, etc. (excluding the travel expenses and telephone charges of the company's recruiters. ). Recruitment expenses are incurred by the company for the company's production and business activities, which belong to the period expenses of the enterprise and are part of the enterprise management expenses.

1. Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.

2. Specifically, it includes: company funds, trade union funds, unemployment insurance, labor insurance, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary, welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.

3. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

accounting

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". Debit this account, register the management expenses incurred by the enterprise, and credit the management expenses transferred to the "profit of this year" account at the end of the period. After carry-over, there should be no balance in this account. This course carries out detailed accounting according to the expenditure items of management expenses.

Management expenses are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set in the "management expenses" account for subsidiary ledger accounting. There is no balance after the balance of "management expenses" at the end of the period is carried forward to the subject of "profit this year".

How to charge a person 300 yuan for a job fair in our company? Campus recruitment is essential every year. The employer will set up a recruitment point in his brother's good university to let his unit recruit the talents he needs. You should be able to understand the accounting entries of the fees paid for attending the recruitment club explained by the editor above.