How to understand the social security accounting process of enterprise withholding personal responsibility?

1, first understand: the "credit" of "other payables" represents the increase of other payables, and the "debit" represents the decrease of other payables.

2. The first step is to accrue wages; Debit: overhead-salary

Loans: Payables-Payables

The second step is to pay wages; Debit: Payables-Payables

Credit: cash

Other payables-withholding-endowment insurance fund? Personal commitment part

The third step is to pay social security fees; Borrow: other payables-withholding-pension insurance fund? Personal commitment part

Loans: bank deposits

The part paid by the enterprise can be directly included in the management fee after payment, or it can be paid after extraction.

After withdrawal, pay the following entries: debit: management fee-social security fund-endowment insurance fund? Enterprise undertaking part

Loan: other payables-social insurance premiums that enterprises should pay.

After payment; Borrow: other payables-social insurance premiums that enterprises should pay.

Loans: bank deposits

Extended data

way

1, chromatography

Chromatography is a method to solve problems by dividing the development process of things into several stages and levels, analyzing them step by step, and finally getting the results. Using chromatography to teach accounting entries is intuitive and clear, and can achieve ideal teaching results. The steps are as follows:

(1) Analyze and list the accounting subjects involved in economic business.

(2) Analyze the nature of accounting subjects, such as assets and liabilities.

(3) Analysis of changes in the amount of each accounting subject.

(4) According to the economic content (increase or decrease) reflected by the borrowers and borrowers of various accounts in steps 2 and 3, judge the direction of accounting subjects.

(6) Make accounting entries according to the bookkeeping rules that there must be a loan and a loan must be even.

(7) This method is very effective for students to accurately understand the accounting subjects involved in accounting business, and is more suitable for the compilation of individual accounting entries.

2. Business chain method

(1) The so-called business chain method refers to forming a continuous business chain according to the sequence of accounting business, and the preparation of accounting entries is based on a connection relationship between accounting entries before and after the business.

(2) This method is more effective for continuous economic business, especially for business that is prone to wrong accounting direction.

3. Bookkeeping rules and methods

The so-called bookkeeping rule method refers to the preparation of accounting entries by using the bookkeeping rule of "borrowing must have loans, and loans must be equal".

Baidu Encyclopedia-Accounting Entry