In which accounting account is the booth fee for job market recruitment recorded?

The stall fees for recruitment in the talent market should be recorded in the administrative expenses-recruitment fee account.

The specific accounting entries are as follows:

Debit: management expenses - recruitment service fees

Credit: bank deposits

Recruitment fees are included Administrative expenses can also be broken down into administrative expenses, operating expenses, main business costs, etc. according to which department they are used for recruitment.

Recruitment expenses can be recorded in the management expense-recruitment fee account. The personnel department belongs to the management department, and recruitment expenses are expenses used by the personnel department; therefore, they should be recorded in the management expense account. ?

Administrative expense subjects include: company funds, employee education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, and payment Superior management fees, labor insurance premiums, unemployment insurance premiums, board of directors dues, financial report audit fees, start-up expenses incurred during the preparation period and other management expenses.

Extended information:

Enterprises should calculate the occurrence and carryover of administrative expenses through the "administrative expenses" account. The debit side of this account registers various administrative expenses incurred by the enterprise, and the credit side registers the administrative expenses transferred to the "profit for the year" account at the end of the period. There should be no balance in this account after the transfer. This account is calculated in detail according to the expense items of administrative expenses.

The start-up expenses incurred by the enterprise during the preparation period, including personnel wages, office expenses, training expenses, travel expenses, printing expenses, registration fees, etc., are debited to the "administrative expenses" account and credited to "bank deposits" Subject; the employee compensation of the enterprise's administrative department personnel, debit the "administrative expenses" account, and credit the "employee salary payable" account;

The mineral resource compensation payable calculated and determined by the enterprise in accordance with regulations, debit The "administrative expenses" account is credited to "taxes payable" and other accounts; office expenses, water and electricity expenses, travel expenses, etc. incurred by the enterprise's administrative management department, as well as other expenses such as business entertainment expenses, consulting fees, and research expenses incurred by the enterprise, are debited The "Administrative Expenses" account is credited to "Bank Deposits", "R&D Expenditures" and other accounts.

At the end of the period, the balance of the "Administrative Expenses" account should be transferred to the "Profit for the Year" account, the "Profit for the Year" account should be debited, and the "Administrative Expenses" account should be credited.

Baidu Encyclopedia-Management Fees