Our company invites experts to pay 8000 yuan for staff training every day. How to keep accounts? Can be charged from the staff education funds.

Implement new accounting standards

time of payment

Borrow: Payables to Employees-Employee Education Fund

Credit: Cash on hand

Accrual time

Borrow: management expenses-employee education funds

Loans: Payables-Employee Education Fund

Failure to implement the new accounting standards

Borrow: management expenses-employee education funds

Credit: Cash on hand

Note: Individual income tax should be withheld and remitted.