How to do the accounting entries of wages, social security, welfare and food procurement in the staff canteen of the property company?

1. The salary, social security, welfare, food purchase and other expenses of the staff canteen of the property management company are included in the management expenses-welfare expenses.

2. Specific accounting entries:

Borrow: management fee-welfare fee

Loans: bank deposits

3. Welfare expenses are extracted by the enterprise according to 14% of the total wages, and are mainly used for medical expenses of employees, salaries of medical personnel, medical expenses, travel expenses of employees injured on business abroad for medical treatment, subsidies for living difficulties of employees, salaries of employees' bathrooms, barbershops, kindergartens and nurseries, etc. Closely follow the theme of "Enterprises seek benefits for employees". Excluding the expenditure on the purchase and construction of workers' collective welfare facilities (such as the expenditure on the construction of infirmary, nursery and kindergarten, listed in the "surplus reserve" subject); There are also some policy benefits, such as the cost of roasting fire, labor protection fees for some posts, medical insurance premiums paid for employees, etc., which are included in the "management expenses" together with pension insurance, unemployment insurance and industrial injury insurance.