What subjects are included in buying food in the canteen?

The corresponding expenses for buying food in the canteen belong to the scope of employee welfare funds, and should be accounted for through the payable employee salary-employee welfare funds.

The specific accounting entries are: implementation of the new accounting standards, accounting entries: when welfare expenses occur: borrowing: employees' salary payable-employees' welfare expenses loan: cash at the end of the month, allocation: borrowing: management expenses-welfare expenses loan: employees' salary payable-employees' welfare expenses carry forward profits and losses: borrowing: this year's profit loan: management expenses-welfare expenses, adopting the enterprise accounting system,

Accounting entries are: debit: management fees-welfare loans: cash on hand, etc. 3. The salary payable to employees is based on "salary, bonus, allowance, subsidy", "employee welfare fee" and "social insurance fee".

Detailed accounting of housing provident fund, 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.

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 increase and decrease of various accounting elements caused by economic activities,

According to the different characteristics of accounting elements and the requirements of economic management, the specific contents of accounting elements should be scientifically classified, and the names of classified accounting items should be determined in advance to clarify their accounting contents.

This kind of project that classifies the specific contents of accounting elements is called accounting subjects. Pay attention to basic subjects. Bills are tall buildings, and accounting is the foundation. Because both accounting and auditing work are carried out around the accounting work of enterprises, accounting, like the gateway of bills, has an extremely important strategic position.