Accounting entries for purchasing work clothes
1. Clothing purchased in the mall and distributed to employees as enterprise welfare funds:
Cumulative time:
Borrow: management expenses-employee welfare expenses
Loan: Payable employee salary-employee welfare fund.
When paying:
Borrow: Payable employee salaries-employee welfare expenses.
Loans: bank deposits
2. Buy work clothes first, and then distribute them as needed (such as clothes for workshop workers).
At the time of purchase:
Borrow: revolving materials-low-value consumables
Loans: bank deposits
At the time of collection:
Borrow: management fee-tool fee
Loan: revolving materials-low-value consumables
What is the salary payable to employees?
Enterprises set up the subject of "salary payable to employees" and calculate all kinds of salary payable to employees in accordance with relevant regulations. This course should be based on wages, bonuses, allowances, subsidies, employee welfare funds, social insurance premiums, housing provident fund, trade union funds, employee education funds, compensation for the termination of employee labor relations,
Non-monetary benefits
、
Other expenses related to obtaining services provided by employees.
The salary payable to employees should be accounted for in detail.
Employee compensation refers to various forms of remuneration and other related expenses given by enterprises in order to obtain services provided by employees, including wages, bonuses, allowances and subsidies for employees; Employee welfare fund; Social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium; Housing accumulation fund; Trade union funds and staff education funds; Non-monetary benefits.