How to fill in the accounting entries when making up the payment for business trip reimbursement?

The purchaser came back from a business trip to reimburse 530 yuan for travel expenses, and paid the difference in cash, and the accounting entries were:

Borrow: Administrative expenses.

530 + difference).

Credit: Other receivables.

Cash on hand. difference).

Management Expense Account:

1. Account nature: expense account.

2. The purpose of the account: to calculate the expenses incurred by the administrative department of the enterprise for the management and organization of production and business activities.

3. Account structure: debit is increased, and various management expenses incurred by the enterprise are registered; The amount of the decrease in credits transferred to the "profit of the year" at the end of the registration period; There is no balance after the end of the period carried forward.

4. Detailed account: Set up a detailed account according to the expense item, and multi-column account pages can be used.

Other Receivables Accounts:

1. Account nature: asset account.

2. Account purpose: accounting for various receivables and temporary receivables other than notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, long-term receivables, etc.

3. Account structure: debit is added to register other receivables actually received; Decrease in credits and decrease in other receivables registered; The debit balance at the end of the period reflects other receivables that have not yet been recovered.

4. Detailed account: Detailed accounting is carried out according to the items of other receivables and the other party unit (or individual).

Loans for business trips: borrowing: other receivables 1 000

Credit: cash on hand 1 000

Reimbursement: Borrow: Administrative expenses 1 500

Credit: Other receivables 1,000

Credit: Cash on hand 500

Borrow: 1500 for administrative expenses

Borrow; Other receivables - A1000

Cash on hand 500

1. The purchaser comes back from a business trip to reimburse the travel expenses.

530 yuan, the difference is paid in cash, accounting entries.

For: Borrow: Management Fee.

530 + difference).

Credit: Other receivables.

Cash on hand (difference).

2. Other receivables mainly include:

1. All kinds of compensation and fines receivable. Compensation to be collected from the relevant insurance company due to accidental loss of enterprise property, etc.;

2. Lease of packaging receivables;

3. Various advances that should be collected from employees, such as water and electricity bills paid for employees, medical expenses and rent expenses that should be borne by employees;

4. Deposit margin.

Deposit paid for renting packaging;

5. Other receivables and provisional payments.

Accounting entries for reimbursement of travel expenses.

Borrow: Administrative expenses.

Travel Expense Credit: Cash on Hand; When borrowed, borrowed: other receivables.

Credit: cash on hand; When the reimbursement is all spent, the annual banquet borrowing: management expenses - travel expenses loan:

Other receivables have surplus cash borrowed: cash on hand administrative expenses - travel expenses credit: other receivables; When making up the payment, borrow:

Administrative Expenses - Travel Credit: Cash on Hand, Other Receivables.

The process of making accounting entries is as follows:

1. First of all, distinguish the accounting account to which the expense belongs.

The scope of travel expenses generally includes transportation expenses, accommodation expenses, food subsidies, postal and telecommunications expenses, luggage freight and miscellaneous expenses, etc.; Transportation expenses refer to trains, planes, ships, and other means of transportation for errand passengers.

fares, fees and related expenses paid; Accommodation fee refers to the rent and other related expenses that the poor person needs to pay for accommodation; Food subsidy refers to the subsidy paid to the business traveler according to a certain standard due to the high food cost during the period when the business traveler is away; Postal and telecommunications expenses refer to the various expenses paid by the staff during the business trip due to work needs, telegraph fees, mailing fees and other expenses; Baggage freight refers to the baggage transportation and handling expenses paid to railway, civil aviation, highway and other transportation units when the poor person needs to carry more luggage due to work needs; Miscellaneous expenses refer to the expenses that need to be paid by the errand personnel due to their work in addition to the above-mentioned expenses;

2. According to the nature of the account and the nature of the economic content recorded in the account, determine the direction of the loan, and the accounting account is the accounting element.

The specific content of the object is classified and accounted for, and the specific content of the accounting object is different, and the management requirements are also different;

3. Prepare accounting entries and check whether the accounting subjects and amounts are correct; Follow the basic accounting principle that there must be a loan, and the loan must be equal;

4. Understand the financial report of the audited unit.

processes, as well as controls in place for the conversion of accounting entries and other adjustments and, if necessary, testing the effectiveness of the relevant controls, determining the aggregate of accounting entries and other adjustments to be tested, and testing the integrity of the aggregate;

5. After the accounting entries are completed, they should be checked, and the amount of the loan and the balance of the loan should be equal.

When employees reimburse travel expenses, they can be included in the management expense account, and they need to pay back cash when reimbursing, how should they make accounting entries?

Reimbursement of deferred rental and travel expenses and supplementary cash entries.

Employee Xiao Wang reimbursed 6,500 yuan for travel expenses and paid 500 yuan in cash, how to do the corresponding accounting entries?

Borrow: 6500 for administrative expenses

Credit: Other receivables 6000

Cash on hand 500

What are travel expenses?

Travel expenses refer to various expenses such as transportation, accommodation, and miscellaneous expenses incurred during the business trip. Travel expenses are an important recurrent expenditure item for administrative institutions and enterprises.

Travel expenses include: Disturbance signs.

Transportation expenses: tickets on business trips, non-stalled ferry tickets, air tickets, etc.;

Vehicle expenses: If you bring your own vehicle, the cost of fuel, tolls, parking fees, etc. on the road on a business trip;

accommodation fees; Subsidies and subsidies: error subsidies, transportation subsidies, etc.;

Transportation expenses in the city: bus and taxi expenses at the destination;

Incidental expenses: baggage check-in, booking fees, etc.

Reimbursement principle: Travel expenses must be controlled within the total budget of each department, and no expenditure shall be made if the budget is exceeded.

Employees must submit a written application in advance for business trips, fill out a business trip application form, and obtain approval from their immediate supervisors. No reimbursement will be made without prior approval.

During the employee's business trip, due to work needs, the temporary increase in the business trip to the new business trip location, after the written email confirmation by the business trip approver, the increased trip is regarded as another business trip time, and the original business trip time is not counted consecutively;