Borrow: management fee? Salary (general manager's office staff, finance department staff, supply department staff)
Borrow: Sales expenses? Salary (sales staff)
Borrow: manufacturing costs? Salary (production manager, technicians)
Borrow: production cost? Wages (workers)
Borrow: Construction in progress (relevant personnel of construction in progress)
Loan: payable to employees? salary
When drawing wages:
Borrow: production cost (workers' wages)
Manufacturing costs (wages of workshop managers and support staff)
Management expenses (salary of managers)
Sales expenses (sales staff salaries)
Loan: payable to employees? salary
1. The salary of financial personnel should be recorded as: management expenses; The wages of non-workshop personnel such as financial personnel and personnel departments are included in the management expenses.
Salaries of salesmen in sales departments are included in sales expenses (but some small enterprises are also included in management expenses), workshop managers are generally included in manufacturing expenses, and only production workers are included in production cost wages.
2. So, when the salary of the staff in the accounting office is accrued on a monthly basis:
Borrow: management fee salary
Loan: Payable to employees.
3. At the time of publication:
Debit: Payable to employees.
Loans: bank deposits (including secondary or tertiary detailed accounts according to the requirements of enterprises;
Extended data:
Employee compensation refers to various forms of remuneration and other related expenses given by enterprises in order to obtain services provided by employees.
(1) Wages, bonuses, allowances and subsidies of employees;
(2) Employee welfare fund;
(3) Social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium;
(4) Housing accumulation fund;
(five) trade union funds and staff education funds;
(6) Non-monetary benefits.
(seven) compensation for the termination of labor relations with employees;
(8) Other expenses related to obtaining services provided by employees.
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