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What are the accounting entries for staff dormitory expenses?
How to write the accounting entry of staff dormitory expenses?
If an enterprise rents out assets such as houses to employees for free use, it shall include the rental expenses of each period in the relevant asset cost or current profit and loss according to the beneficiaries, and confirm the salary payable to employees at the same time. Relevant accounting entries are as follows:
Borrow: management fee
cost of production
production cost
Loan: wages payable to employees.
When paying the rent, the accounting entries are:
Debit: payable to employees.
Loans: bank deposits
Accounting entries of water and electricity charges in staff quarters
Collect water and electricity charges for staff quarters;
Debit: bank deposit, cash on hand.
Loans: other payables-utilities
When paying utilities in the future:
Debit: other payables-utilities
Loans: bank deposits, cash on hand.
How to understand the wages payable to employees?
Salary payable to employees refers to various forms of remuneration or compensation given by enterprises in order to obtain services provided by employees or terminate labor relations. Employee compensation includes short-term salary, post-employment benefits, dismissal benefits and other long-term employee benefits. Benefits provided by enterprises to employees' spouses, children, dependents, survivors of deceased employees and other beneficiaries also belong to employees' salaries.
The enterprise accounts for the provision, settlement and use of payable employee salaries through the subject of "payable employee salaries". "Payable salaries for employees" shall be accounted for in detail by setting detailed subjects such as wages, bonuses, allowances and subsidies, employee welfare funds, non-monetary benefits, social insurance premiums, housing accumulation fund, trade union funds and employee education funds, paid leave, profit sharing plan, limited escrow plan, limited benefit plan and dismissal benefits.
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