How should the company's doorman, security guard and cleaning staff be paid? How to make accounting entries?

Some companies are relatively large in scale, and doormen and security guards will be hired at the door of the company. How to calculate the wages of doormen and security guards? Which accounting subjects are included? Is it the same as the company employees? Let's take a look with Bian Xiao.

(A) the company's doorman security salary accounting treatment

(1) If you are an employee of a property management company,

1. When drawing:

Debit: main business cost/operating cost

Borrow: Payable employee salary-security salary.

2. When making payment:

Borrow: Payable staff wages-security wages

Loan: bank deposit/cash on hand.

(2) If it is a formal employee of a company in other industries.

1. Accrual time

Borrow: management fee

Borrow: Payable employee salary-security salary.

2. When making payment:

Borrow: Payable staff wages-security wages

Loan: bank deposit/cash on hand.

(2) Accounting treatment of the company's cleaning staff's salary payment

1. When drawing:

Debit: labor cost

Borrow: wages payable to employees-wages of cleaning staff.

2. When making payment:

Borrow: Payable staff salary-cleaning staff salary

Credit: cash on hand/bank deposit.