Cumulative time:

Borrow: management expenses-employee education funds

Loans: Payables-Employee Education Fund

Consumption time:

Borrow: Payables to Employees-Employee Education Fund

Loan: Cash on hand (bank deposit)

First, this course accounts for all kinds of salaries payable to employees by enterprises according to relevant regulations.

2. This course should be detailed accounting according to wages, bonuses, allowances, subsidies, employee welfare expenses, social insurance premiums, housing provident fund, trade union funds, employee education funds, compensation for the termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

An enterprise shall calculate the extraction, settlement and use of the payable employee salaries through the subject of "payable employee salaries". The credit of this course registers the amount of employee compensation that has been allocated and included in the relevant cost items, and the debit registers the actual amount of employee compensation, including the deducted amount; The credit balance at the end of this course reflects the unpaid salary payable by the enterprise.

"Payable to employees" should be based on wages, employee welfare, social insurance, housing provident fund, trade union funds, employee education funds and non-monetary welfare funds and other items to set up detailed accounts.

Extended data:

Enterprises pay wages, bonuses, allowances, etc. When it is distributed to employees in accordance with the regulations, the subjects of "Payable Staff Salary" shall be debited, and the subjects of "Bank Deposit" and "Cash on hand" shall be credited.

All kinds of money (family medicine, personal income tax, etc. If the enterprise deducts from the employee's salary payable, it shall debit the employee's salary payable and credit the bank deposit, cash on hand, other receivables, taxes payable-personal income tax payable and other subjects.

When an enterprise pays employee welfare funds, trade union funds and employee education funds for trade union operation and employee training in accordance with relevant state regulations, or pays social insurance premiums and housing accumulation funds.

Debit the subject of "Payable Staff Salary-Staff Welfare Fee (or trade union funds, staff education funds, social insurance premiums, housing accumulation fund)" and credit the subjects of "bank deposit" and "cash on hand".

When an enterprise distributes its own products as wages to employees, it shall confirm the income from its main business, debit the account of "Payables to employees-non-monetary benefits" and credit the account of "Income from main business".

At the same time, carry forward related expenses, which involve the output tax of value-added tax, and deal with them accordingly. The rent incurred by an enterprise to pay for the rental housing and other assets for the free use of employees shall be debited to the subject of "Payables to Employees-Non-monetary Benefits" and credited to the subject of "Bank Deposit".

Baidu Encyclopedia-Payable Employee Compensation