Current location - Education and Training Encyclopedia - Education and training - Urgent! How to do the 500 yuan entry of employee training fee in small business accounting standards?
Urgent! How to do the 500 yuan entry of employee training fee in small business accounting standards?
The accounting entries are as follows:

Debit: The salary payable to employees is 500.

Loan: 500 yuan in the bank.

Bank deposits pay employee training fees, bank deposits decrease, and wages payable to employees decrease.

Salary payable to employees is a liability account, and its reduction is debited; Bank deposits are asset accounts, and the increase is credited.

Salary payable to employees: various salaries payable to employees by enterprises according to relevant regulations. Including: salary, bonus, allowance, subsidy, employee welfare, social insurance, housing accumulation fund, trade union funds and employee education funds.

Therefore, employee training fees belong to the employee education funds that should be paid to employees.