How to make accounts in digital currency for wages
1. Salary calculation (amount of salary payable)
debit: manufacturing expenses - salary (proction personnel)
management expenses - salary (management personnel)
sales expenses - salary (sales personnel)
Credit: employee salary payable - salary
2 The five insurances and one fund paid by the enterprise
debit: manufacturing expenses (proction personnel)
management expenses (management personnel)
sales expenses (sales personnel)
Credit: other accounts payable - pension / medical treatment, etc.
other accounts payable - housing provident fund
the above 1 and 2 can be combined to illustrate the problem
3 When paying wages
debit: employee compensation payable - wages (wages payable)
Credit: cash on hand / bank deposit (wages actually paid)
other accounts payable - pension / medical treatment (withholding amount)
other accounts payable - housing provident fund (withholding amount)
taxes payable - indivial income tax payable (withholding amount)
4 Actual payment
debit: other payable - pension / medical treatment, etc.
other payable - housing provident fund
tax payable - indivial income tax payable
Credit: bank deposit.
1. Withdrawal of salary of management department
debit: management expenses - salary payable
Credit: salary payable of management department
debit: salary payable of management department
Credit: cash / bank deposit
2 Sales Department salary
debit: sales expenses - salary payable
Credit: employee salary payable
debit: employee salary payable
Credit: cash / bank deposit
3 Wages of workshop Department
debit: manufacturing expenses - wages payable
Credit: wages payable
the same as sales expenses / management expenses when paying
4. Wages of proction department
debit: proction cost - labor wages
Credit: wages payable
debit: wages payable
Credit: cash / bank deposit
debit: management expense 4000,
Credit: employee salary 4000,
Social Security accumulation fund and tax withheld:
debit: employee salary 546,
Credit: other payable - Social Security 262,
other payable - accumulation fund 269,
tax payable - personal income tax 15
pay salary
debit: employee salary 3454,
Loan: bank deposit 3454
pay personal tax of social security provident fund, borrow other accounts payable - Social Security 262, other accounts payable - provident fund 269, tax payable - personal income tax 15, loan: bank deposit 546 (the unit bears part of the loan: administrative expenses - social security, - provident fund, indivial tax unit does not bear)
the above entries are combined, for you pure novice, Payment voucher you should make a voucher according to the bank's expenditure flow, and make a voucher for each flow, which is clearer. Transfer voucher is generally a voucher with at least one entry. If you can balance the loan and debit, try to avoid borrowing more and lending more
debit: employee compensation payable - wages, bonuses, etc.
Credit: cash on hand
register the actual paid wages in cash journal, basic wages, which is a matter of HR, regardless of Finance
2. Like salary, bonus, allowance and salary are all recorded as "salary payable". You can set up Sub Ledger below<
in addition, make an account when recording and withdrawing salary:
debit: related cost category
Credit: employee salary payable - salary, bonus, etc.
employee salary payable - four funds, etc.
because the four funds are approved by the Ministry of labor and social security in July of each year (Shanghai is the case), the four funds paid by each person in each month will not change, so it is not so troublesome, Just consider the change of personnel.
1. Salary accrual (amount of salary payable)
debit: manufacturing expenses - salary (proction personnel)
administrative expenses - salary (management personnel)
sales expenses - salary (sales personnel)
Credit: employee salary payable - salary
2 Five insurances and one fund to be paid by the enterprise: Loan: manufacturing expenses (proction personnel)
management expenses (management personnel)
sales expenses (sales personnel)
Loan: other accounts payable pension / medical treatment and other accounts payable housing provident fund
the above 1 and 2 can be combined to explain the problem
3 When paying wages
borrow: employee compensation payable - wages (wages payable)
Loan: cash on hand / bank deposit (wages actually paid)
other accounts payable - pension / medical treatment (withholding amount)
other accounts payable - housing provident fund (withholding amount)
taxes payable - personal income tax payable (withholding amount)
4 Actual payment
Loan: other payable - pension / medical treatment
other payable - housing provident fund
tax payable - personal income tax payable
Loan: bank deposit
accounting entries are also called "accounting formula". It is called "entry" for short. According to the principle of double entry bookkeeping, it lists the corresponding accounts of both parties and their amounts for each economic transaction
before the account is registered, the accounting entries can clearly reflect the classification of economic business, which is helpful to ensure the correctness of account records and facilitate post inspection. Each accounting entry mainly includes accounting symbol, account name, summary and amount. There are two kinds of accounting entries: simple entry and compound entry
simple entry is also called "single entry". It refers to the accounting entry corresponding to the debit of one account and the credit of another account. Compound entry is also called "multiple entry". It refers to the accounting entries corresponding to the debit of an account and the credits of several accounts, or the credit of an account and the debits of several accounts
in order to ensure the correctness and clarity of the account correspondence, and to facilitate the understanding of the contents of economic business, the accounting entries must strictly grasp the basic principle of "one loan, multiple loans" or "one loan, multiple loans"
three elements
one, bookkeeping direction (debit or credit)
two, account name (account)
three, amount
type
according to the number of accounts involved in the accounting entry, it can be divided into simple entry and compound entry
simple entry refers to the accounting entry involving only two accounts, that is, one borrowing and one lending
compound entry refers to the accounting entry involving more than two (excluding two) accounts [2]
method
chromatography
chromatography is a method to solve problems by dividing the development process of things into several stages and levels and analyzing them step by step, so as to get the final results. The use of chromatography in the preparation of accounting entries teaching is intuitive and clear, which can achieve the desired teaching effect. The steps are as follows:
1. Analyze and list the accounting subjects involved in economic business
Analysis of the nature of accounting subjects, such as asset accounts, liability accounts, etc3. Analyze the changes in the amount of each account
4. According to step 2 and step 3, judge the direction of accounting subject by combining the economic content (increase or decrease) reflected by the borrowers and borrowers of various accounts
5. According to the bookkeeping rules of "borrowing must be loaned" and "borrowing must be equal", prepare accounting entries
this method is very effective for students to accurately know the accounting subjects involved in accounting business, and it is more suitable for the preparation of a single accounting entry
debit: employee compensation payable - salary
Credit: other receivables - social insurance (indivial)
other receivables - Provident Fund (indivial)
tax payable - indivial income tax payable
bank deposit / cash on hand
2 Social security payment:
debit: management fee social insurance (unit)
management fee Provident Fund (unit)
other receivables social security (indivial)
other receivables Provident Fund (indivial)
Credit: bank deposit
3 Pay personal tax:
debit: tax payable indivial income tax
Credit: bank deposit
When paying wages,
debit: employee compensation payable - wages
Credit: employee compensation payable - Social Security (personal part
taxes payable - personal income tax payable
cash on hand / bank deposit
enterprises should check the withdrawal, settlement and use of employee compensation payable through the subject of "employee compensation payable". The credit register of the account has allocated the amount of employee compensation included in the relevant cost items, and the debit register the actual amount of employee compensation paid, including the amount dected, etc; The credit balance at the end of the account reflects the unpaid employee compensation payable by the enterprise
the subject of "employee compensation payable" should set up detailed accounts according to the items of "salary", "employee welfare", "social insurance premium", "housing provident fund", "labor union funds", "employee ecation funds", "non monetary welfare" and other employee compensation payable, and carry out detailed accounting
extended data:
enterprises pay wages, bonuses, allowances, etc. to employees in accordance with relevant regulations, debit the title of "employee compensation payable - wages" and credit the title of "bank deposit" and "cash on hand"
all kinds of money dected from the employee's salary payable by the enterprise (prepaid family members' medical expenses, indivial income tax, etc.) are debited into the title of "employee's salary payable" and credited into the title of "bank deposit", "cash on hand", "other receivables", "taxes payable - indivial income tax payable", etc
when the enterprise pays the employee welfare, union funds and employee ecation funds for union operation and employee training, or pays social insurance premium or housing accumulation fund according to the relevant provisions of the state
debit the title of "employee compensation payable - employee welfare (or labor union funds, employee ecation funds, social insurance premiums, housing provident fund)" and credit the title of "bank deposit", "cash on hand"
when an enterprise pays its own procts to its employees, it should recognize the main business income, debit the title of "employee compensation payable - non monetary welfare" and credit the title of "main business income", and carry forward the relevant costs, involving the VAT output tax
should be treated accordingly. When an enterprise pays the rent of rental housing and other assets for the free use of employees, it debits the title of "salary payable - non monetary welfare" and credits the title of "bank deposit"
(1) employees' compensation that should be borne by the proction of procts and the provision of labor services, Included in the cost of procts or services (2) the employee's salary that should be borne by the construction in progress and intangible assets shall be included in the cost of construction fixed assets or intangible assets (3) other employee compensation other than the above (1) and (2) shall be included in the current profits and losses Second, the social insurance premium and housing accumulation fund paid by enterprises for employees, such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work-related injury insurance premium, maternity insurance premium, shall be calculated according to a certain proportion of the total wage ring the accounting period when employees provide services for them, and shall be handled in accordance with Article 4 of the standards (3) if an enterprise cancels the labor relationship with an employee before the expiration of the employee's labor contract, or proposes compensation to encourage the employee to accept the layoff voluntarily, and at the same time meets the following conditions, it shall recognize the estimated liabilities arising from the compensation for the cancellation of the labor relationship with the employee, At the same time included in the current profit and loss:(1) the enterprise has formulated a formal plan to terminate labor relations or put forward a voluntary layoff proposal, which will be implemented soon. The plan or proposal shall include the Department, position and number of employees to be terminated or laid off; According to the relevant regulations, the amount of compensation for termination of labor relations or rection determined by job category or position; The time when the labor relationship is to be terminated or cut off
(2) the enterprise can not unilaterally withdraw the plan to terminate labor relations or the layoff proposalPart of the company's salary is paid with the company's bank account, and part is paid with cash. All the salary tables are the same. Different payment methods do not affect the salary table, but only involve the changes of bank deposit account and cash account
1. When paying employees' wages with bank deposit:
borrow: employee compensation payable
Loan: bank deposit
2. When paying employees' wages with cash:
borrow: employee compensation payable
Loan: cash on hand
{rrrrrrr}
extended data:employee compensation payable includes the following contents:
1. Employee salary, bonus Allowances and subsidies
Second, employee welfare (3) social insurance such as medical insurance, endowment insurance, unemployment insurance, instrial injury insurance and maternity insurance 4. Housing accumulation fund (5) trade union funds and staff ecation funds Sixth, non monetary welfare. This refers to the fact that enterprises distribute their own procts or purchased goods to employees as welfare, provide their own assets or leased assets to employees free of charge, provide medical and health care services to employees free of charge, or provide certain subsidized goods or services to employees (7) compensation for termination of labor relationship with employees Other expenses related to obtaining services provided by employeesAccording to the data of the payroll, you should first calculate and put forward:
debit: management expenses / sales expenses
Credit: employee compensation payable
when it is issued, it should be recorded according to your actual payment:
debit: employee compensation payable
tax payable --- indivial income tax payable
Credit: cash on hand / bank deposit
enterprises should pay tax according to Relevant regulations pay wages, bonuses, allowances, etc. to employees, debit & quot; Employee compensation payable;, Credit "bank deposit", "cash on hand" and other subjects
all kinds of money dected from the employee compensation payable by the enterprise (prepaid family medicine expenses, personal income tax, etc.) are debited to this subject, and credit to "other receivables", "taxes payable - personal income tax payable" and other subjects
when an enterprise pays employees' welfare, it debits this subject and credits "bank deposit" and "cash on hand"
enterprises pay trade union funds and staff ecation funds for trade union operation and staff training, debit this subject, credit "bank deposit" and other subjects
enterprises pay social insurance premium and housing accumulation fund in accordance with the relevant provisions of the state, debit this subject and credit "bank deposit" subject. The compensation given by the enterprise to the employees e to the termination of the labor relationship with the employees shall be debited to this subject and credited to "bank deposit", "cash on hand" and other subjects
The enterprise shall disclose the following information related to the employee compensation in the notes:(1) the salary, bonus, allowance and subsidy that should be paid to the employee, and the unpaid amount at the end of the period
(2) social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work-related injury insurance premium and maternity insurance premium that should be paid for employees, as well as the amount payable at the end of the period (3) the housing provident fund that should be deposited for the employees and the amount payable at the end of the period (4) the non monetary benefits provided to employees and the basis for their calculation (5) the compensation e to the termination of labor relations and the amount e at the end of the period (6) other employee compensationthe contingent liabilities arising from the uncertainty of the number of employees who voluntarily accept the layoff proposal and the compensation standard shall be disclosed in accordance with the accounting standards for Business Enterprises No. 13 - contingencies