I'm from a property management company. Is employee's salary included in management fee or main business cost? How to evacuate? Please write down the entry? thank you

This needs to be determined according to the organization of the company. Generally speaking, the salary of the staff in the project management office is included in the cost, and the salary of the headquarters staff who are not working in the project is included in the management expenses.

Debit: Overhead-Salary

Borrow: management fee-social security fee

Loan: other payables-social insurance premium

Loan: wages payable to employees.

Debit: payable to employees.

Credit: cash

Employees' wages are generally accounted for in four subjects: management expenses, production expenses, manufacturing expenses and operating expenses, and are summarized into various subjects according to the nature of the departments to which employees belong. For example, the wages of workers in the production workshop are included in the production cost, and the wages of workshop managers are included in the manufacturing cost (transferred to the production cost at the end of the month).

The salary of administrative staff is included in the management expenses, and the salary of sales staff is included in the operating expenses, not in the main business cost. The main business cost is used to calculate the product sales cost.

Extended data:

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.

The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit "management fees" and credit "bank deposits"; Staff salaries of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable";

Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject; Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting fees, research fees and other expenses incurred by the enterprise, shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "R&D expenditures".

At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".

Baidu encyclopedia-management fee