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How to do accounting for social security overaccruals of a few cents

Enterprise accruals for social security, if the over-accrual, in the second month of processing, there are 2 ways,

1, do the opposite entry to offset,

2, do the same entry as the previous entry, and then the amount of money to write a negative number for the elimination of the entry, the entry for,

Borrow: Administrative Expenses-Social Security

Company part,

Credit: other payables - social security.

The amount can be written as a negative number.