1. Confirm income and increase accounts receivable when signing a contract after the self-study exam:
Debit: Accounts Receivable-Wang Xiao Training Fee
Loan: income from main business 5
2. After receiving the deposit:
Debit: bank deposit
Loan: accounts receivable-Wang Xiao's training fee
3. At the time of registration:
Debit: bank deposit
Loan: accounts receivable-Wang Xiao's training fee
4. When passing the self-study exam:
Debit: bank deposit
Loan: accounts receivable-Wang Xiao's training fee
5. When you get your diploma:
Debit: bank deposit
Loan: accounts receivable-Wang Xiao's training fee
What should be done in the accounting entries for paying employee training fees?
Can be extracted according to the proportion of 2.5% of the total salary, by: management fee-vocational education fee, loan: other payables-vocational education fee;
Payment: debit: other payables-vocational education fees, and credit: cash on hand or bank deposits.
If it is not withdrawn, it will be paid by: management fee-vocational education fee, which will be paid by: cash on hand or bank deposit.
The scope of enterprise staff education and training funds includes:
1, induction and job transfer training;
2. Adaptability training for various posts;
3. On-the-job training, vocational and technical level training and high-skilled personnel training;
4. Continuing education of professional and technical personnel;
5, special operations personnel training;
6, the enterprise organization staff training costs;
7, employees to participate in professional skill appraisal, professional qualification certification and other expenses;
8. Purchase teaching equipment and facilities;
9, employee post self-study incentive fee;
10, employee education and training management fee;
1 1. Other expenses related to employee education.
How do training institutions collect tuition accounting entries? On the whole, in fact, I believe everyone will understand the entries in the accounting treatment of tuition fees charged by enterprise training institutions after reading the above full text. If you have any other questions about this entry, please consult the teachers on this website, and the professional teachers will answer them for you.