Cumulative time:
Borrow: management expenses-employee education funds
Loan: Payable Staff Salary-Staff Education Fund
Consumption time:
Borrow: Payables to Employees-Employee Education Fund
Loan: Cash on hand (bank deposit)
Accounting subjects are categories that classify and calculate the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different.
In order to comprehensively, systematically and classifiedly inspect and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various gains and losses caused by them, it is necessary to set up accounting subjects according to various accounting objects. Setting up accounting subjects is a scientific classification of the specific contents of accounting objects and a method of classified accounting and supervision.