What account is the salary of the finance department credited?

1. The salary of financial personnel should be credited to: management expense account;

The salaries of non-workshop personnel such as financial personnel and personnel departments are included in management expenses.

The salary of the salesman in the sales department is included in the sales expenses (but some small enterprises also include it in the management expenses), and the workshop managers should generally be credited to: manufacturing expenses, and only the production workers are included in the production costs - wages.

2. Therefore, the salary of the personnel of the financial office is calculated every month

Borrow: Administrative Expenses - Salaries.

Credit: Employee Compensation Payable - Wages.

3. When disbursed:

Borrow: Employee remuneration payable - wages.

Credit: Bank deposits.

The salary of management personnel is generally included in the management expense - salary account. The specific entries are:

1. When the enterprise accrues the salary of the management personnel, it borrows: management expenses - salary, <>

Credit: Employee Compensation Payable.

2. When the actual salary is paid, borrow: payable employee salary, loan: bank deposit, etc.

Managers refer to those who exercise management functions in an organization, direct or coordinate others to complete specific tasks, and their work performance is directly related to the success or failure of the organization.

According to Koontz, the functions of managers provide a useful framework for combining managerial knowledge. New ideas, research results or technologies can be easily grouped into five categories: planning, organization, personnel, leadership and control.

Preparing a plan includes the selection of tasks, objectives, and actions to accomplish the plan. Preparing a plan requires making decisions and choosing a course of action, from the overall goal plan to the daily action plan. It is a bridge between the location from which it is located to the desired goal in the future.

Therefore, the meaning of planning is not only to lead to new things, but also to reasonable and effective measures, with which planning can turn what cannot be achieved into reality. While the plan is not accurate for the future, unforeseen circumstances may interfere with the best plan that has been prepared. However, without a plan, work is often left to the point of blindness, or to chance.

There is no more important and fundamental factor in creating an environment for the completion of a task than to make people aware of the goals they face and the tasks they are expected to accomplish, as well as the guiding principles that should be followed in order to accomplish them. For collective efforts to be effective, people must understand what they are expected to accomplish and how to achieve that goal and task.

Accounting System for Business Enterprises"Wages payable"Subject, "Accounting Standards for Business Enterprises"."Employee compensation payable"

Borrow: management expenses - wages (general manager's office personnel, finance department personnel, ** department personnel) Borrow: sales expenses - wages (sales department personnel).

Borrow: manufacturing expenses - wages (manufacturing department managers, technical department personnel) Borrow: production costs - wages (workers).

Credit: Payable to employees for spring pay - wages.

When the salary is accrued:

Borrow: production costs (wages of workers).

Manufacturing expenses (salaries for shop floor managers and support staff).

Administrative expenses (salaries of managers).

Selling expenses (salesperson salaries).

Credit: Employee Compensation Payable - Wages.

There are several types of accounting entries for wages:

1. When calculating wages:

Borrow: Production costs (workers' wages).

Manufacturing expenses (salaries for shop floor managers and support staff).

Administrative expenses (salaries of managers).

Selling expenses (salesperson salaries).

Credit: Salary payable to employees - wages.

2. When paying wages:

Borrow: Imitation remuneration payable to employees for salary increase - wages (the number of wages payable).

Credit: Cash in Inventory Bank Deposits (Actual Salaries).

Other payables - endowment, medical care, etc. (withholding amount).

Other payables - housing provident fund (withholding and payment of Jinxiaozhen amount) Taxes payable - individual income tax payable (withholding amount).

3. Accrue the five insurances and one housing fund paid by the enterprise

Borrow: Production costs (production workers).

Manufacturing expenses (shop floor management).

Management Expenses (Administration).

Selling expenses (sales department).

Credit: Other payables - endowment, medical care, etc.

Other payables – Housing Provident Fund.

4. Actual payment of five insurances and one housing fund:

Borrow: other payables - endowment, medical care, etc.

Other payables – Housing Provident Fund.

Tax Payable – Individual income tax payable.

Credit: Bank deposits.

Management fees. Hope it helps, good luck!