Employee training fee refers to the training fee paid by enterprises to improve the ability of employees. Training fees are usually included in the subject of "Payables". How to write related accounting entries?

Accounting entries of training expenses

1. When the employee training fee is accrued:

Borrow: management fee

Loans: Payables-Employee Education Fund

2. When paying employee training fees:

Borrow: Payable Staff Salary-Staff Education Fund

Credit: cash on hand/bank deposit.

What is the salary payable to employees?

Salary payable to employees refers to various forms of remuneration or compensation given by enterprises in order to obtain services provided by employees or terminate labor relations.

This course is a liability course, accounting for all kinds of wages payable to employees by enterprises in accordance with relevant regulations. Employee compensation includes short-term salary, post-employment benefits, dismissal benefits and other long-term employee benefits. The direction of wage loans payable to employees is to reduce borrowers and increase lenders. Debit is the amount actually paid to employees, and the final credit balance reflects the unpaid employee salaries payable by the enterprise.

How much is the management fee?

Management expenses refer to various expenses incurred by an enterprise for organizing and managing its production and operation, including start-up expenses, company funds, directors' membership fees, lawyer's fees, business entertainment expenses, trade union funds, property tax, vehicle and vessel tax, land use tax, stamp duty, technology transfer fee, etc. Expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise or borne by the enterprise.

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". Debit this account, register the management expenses incurred by the enterprise, and credit the management expenses transferred to the "profit of this year" account at the end of registration. After carry-over, there should be no balance in this account. This course carries out detailed accounting according to the expenditure items of management expenses.