The main business costs of training institutions are teachers' salaries, teaching tools, utilities, etc.

The basic salary and class fees paid to teachers every month are included in the "salary payable to employees", that is, the "main business cost".

Accrual:

Borrow: main business cost-payable employee salary

Loan: wages payable to employees.

Question:

Debit: payable to employees.

Loans: bank deposits

Fixed expenditure: the proportion of each expenditure part to the annual turnover is fixed, that is, the fixed cost is minimized and the floating cost is paid.

When the proportion is fixed, when the turnover increases, the floating cost can increase correspondingly, and vice versa, but it must not be higher than the quota.

Try to minimize the cost before calculation and reduce unnecessary investment until it is removed.

Fixed cost expenditure:

1, house rent. (controllable: water, electricity, heating, air conditioning, internet, property).

2. Depreciation of fixed assets and consumables.

3. Management expenses (controllable: telephone charges, office supplies, office expenses, drinking water, express delivery, decoration and maintenance)

4. Tax expenses.

Record the transportation expenses incurred by external teacher training.

If the training expenses incurred by external experts are for the purpose of upgrading employees' skills, taking up posts, changing jobs, etc. , which belongs to the expenditure of employee education funds, the transportation expenses of experts are stipulated in the contract agreement, and the invoices paid by the unit together with the lectures of experts can be included in the training expenses and employee education funds, and deducted before enterprise income tax according to the prescribed standards.

In fact, the employee education funds of enterprises are very few, and the pre-tax deduction is more than enough. When the final settlement is made, there will be a reminder message, so there is a certain tax saving space for employee education funds.

Reminder: Before deducting enterprise income tax, it is necessary to determine whether it belongs to the scope of employee education funds. For the scope of employee education funds, please refer to Item 5 of Article 3 of Opinions on the Management of the Extraction and Use of Employee Education Funds in Enterprises (Caijian [2006] No.317).

Belonging to the scope of employee education expenditure, it can be included in employee education expenditure and deducted according to employee education expenditure. If not, it can be conservatively included in the business entertainment expenses and deducted before the enterprise income tax according to the business entertainment expenses standard.

What are the main business costs and income of training institutions? According to our introduction in the above article, this enterprise is mainly engaged in training.

If the organization has business, then the training business is our main business, and the income from the main business needs to be confirmed and transferred to the enterprise in time.

Please refer to our introduction in the above article for specific accounting entries.