1. When drawing:

Borrow: management expenses-employee education funds

Loan: Payable Staff Salary-Staff Education Fund

2. When making payment:

Borrow: Payables to Employees-Employee Education Fund

Loans: bank deposits

3, training school tuition income input processing

Accounting treatment when training personnel's salary is accrued;

Debit: labor cost

Loan: wages payable to employees.

4. Accounting treatment when obtaining training income:

Borrow: bank deposits and other subjects.

Loan: income from main business

Taxes payable-VAT payable (output tax)

5. Accounting treatment when carrying forward costs:

Debit: main business cost

Loans: labor costs

Accounting of payable employee compensation

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.

Confirmation of salary payable to employees

An enterprise shall, during the accounting period when employees provide services for it, recognize employee salaries (including monetary salaries and non-monetary benefits) that should be included in the relevant asset costs or current profits and losses, and at the same time recognize them as employee salaries payable. The wages of personnel in the production department should be recorded in the subjects of production cost, manufacturing cost and labor cost.

When calculating the salary payable to employees, if the state stipulates the basis and proportion of accrual, it shall be accrued according to the standards stipulated by the state. If the state does not stipulate the basis and proportion of accrual, the enterprise shall reasonably estimate the salary payable to employees in the current period according to historical experience data and actual situation. If the actual amount incurred in the current period is greater than the expected amount, it shall make up for the salary payable to employees; If the actual amount incurred in the current period is lower than the expected amount, it shall be reversed.

If an enterprise distributes its own products to employees as non-monetary benefits, it shall, according to the fair value of the beneficiaries and products, include them in the relevant asset costs or current profits and losses, and at the same time confirm the employees' salaries payable, debit the management expenses, production costs, manufacturing expenses and other subjects, and credit the employees' salaries payable as non-monetary benefits.