Accounting entry of training fee
When the employee training fee is accrued:
Borrow: management fee
Loan: Payable Staff Salary-Staff Education Fund
When paying employee training fees:
Borrow: Payables to Employees-Employee Education Fund
Loans: bank deposits
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. Benefits provided by enterprises to employees' spouses, children, dependents, survivors of deceased employees and other beneficiaries also belong to employees' salaries. Payable employee compensation account belongs to liability account. The credit of this account indicates that the employee's salary has been allocated and included in the relevant cost items, and the debit indicates the salary actually paid by the employee, including the deducted money. The credit balance at the end of this course reflects the unpaid salary payable by the enterprise.
The salary payable to employees should also be accounted for in detail according to the salary, housing provident fund, employee education funds, trade union funds, employee welfare funds and other payroll items.
How to understand the management expenses?
Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing various production operations and production activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
"Management expenses" belong to profit and loss subjects. This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course should be set up according to the cost items of management expenses, and detailed accounting should be carried out.