What accounting subjects should employees' reimbursement expenses for further education include?
Generally, when the expenses for further education are reimbursed, the account of "Payable Wages of Employees-Employee Education Funds" is debited, and the account of "Management Expenses-Labor Expenses-Employee Education Funds" is debited at the end of the month as the accrued education funds.
What is the scope of reimbursement for employees' further education expenses?
The expenditure scope of enterprise staff education and training funds includes: on-the-job and post-transfer training, various post adaptability training, vocational and technical level training, high-skilled personnel training, continuing education of professional and technical personnel, special operations personnel training, employee transportation training organized by enterprises, employees' participation in vocational skill appraisal, professional qualification certification and other expenses, purchase of teaching equipment and facilities, employee post self-study incentive fees, employee education and training management fees, etc.
How to do the accounting entries for extracting employee education funds?
1. Accrual time
Borrow: management expenses-employee education funds
Loans: Payables-Employee Education Fund
2. When paying the training fee
Borrow: Payable Staff Salary-Staff Education Fund
Credit: cash on hand/bank deposit.