About accounting. Employees, in terms of wages.

When the salary is accrued (the salary is generally paid in the second month, and the expenses in the income statement must include all expenses, so it must be accrued).

Borrow: Administrative expenses - salary 38500

Credit: Employee compensation payable 38,500

When you pay your salary next month, you should first transfer back the previous one, and then make the correct one.

Borrow: Employee compensation payable 38,500

Credit: Administrative Expenses - Salary 38500

Borrow: Administrative expenses - salary 20000

Credit: Employee compensation payable 20,000

Borrow: 20,000 employee compensation payable

Credit: Bank Deposit 20000

You see, the normal company accrual and distribution is a number, which is basically unchanged. If there is no legitimate reason, when the tax bureau or auditor comes to audit the accounts in the future, they will say that you have inflated the expenses, lowered the profits, and fined you. If there is a valid reason, leave a note for yourself, and wait for the payment to make the account of 18500.

If it is disbursed, it will be borrowed: Employee salary payable Credit: cash or bank deposit. If you don't send it, you will hang the account.

The difference between the accrued and the actual payment is generally the accrued tax, the deduction for employee absenteeism, and the employee's salary advance.

Didn't pay all the wages accrued in March?

How much should the salary be in April, or how much should be accrued, and the actual payment may be delayed due to problems such as funds and employees.

Continue to borrow management expenses -- salary loans, employee remuneration payable, according to the amount paid, borrowing employee remuneration payable, cash or bank deposits, etc.

This means that the company owes 18,500 yuan in wages to the cursed workers and has not been paid, and it can be registered.

The details are as follows:

First of all, at the end of the month, the financial personnel need to calculate the wages that should be paid according to the salary list provided by the personnel department, including the wages of personnel in different departments need to be separated, the administrative needs to be included in the management expenses, the sales personnel are included in the sales expenses, the direct production labor is included in the production costs, and the workshop management personnel are included in the manufacturing costs and so on. The accounts are treated as follows:

Borrow: production costs, manufacturing expenses, administrative expenses, sales expenses; Credit: Employee Remuneration Payable - Wages, Employee Remuneration Payable – Social Security, Employee Remuneration Payable – Provident Fund.

Note that the social security and provident fund are paid by the enterprise, not the part paid by the individual.

When the enterprise purchases social security and provident fund for employees, it will pay the part paid by the individual and deduct it from the employee salary payable: borrow: employee salary payable - social security - provident fund; Other receivables - social security - provident fund; Credit:

Bank deposits. When paying salaries, it is necessary to deduct the social security, provident fund and individual income tax on behalf of the advance: borrow: salary payable to employees - wages; Call for a loan: a bank deposit. Other receivables - social security - provident fund, taxes payable - individual income tax payable.

When the individual income tax is actually declared and paid: borrow: tax payable - individual income tax payable, credit: bank deposit.

Wages (salary) refers to the remuneration paid by the employer or statutory employer to the employee in the form of money in accordance with the law, or the industry regulation, or according to the agreement with the employee. Wages can be calculated in different forms such as hourly salary, monthly salary, annual salary, etc. In political economy, wages are essentially the value or ** of labor.

Wages are an important part of the cost of production. The minimum amount of wages prescribed by law is called the minimum wage, and wages are also divided into various chains such as pre-tax wages, after-tax wages, and incentive wages. In political economy, capital is essentially the value or ** of labor.

Borrow: overhead - salary.

Selling expenses – wages.

Production costs (manufacturing expenses) – wages.

R&D expenditures – salaries, etc.

Credit: Employee Compensation Payable – Wages.

Secondly, according to the monthly bridge number of the social security provident fund, the unit should bear the part of the social security and housing provident fund, the entries are as follows:

Borrow: Management Expenses - Social Security Provident Fund.

Sales Expenses - Social Security Provident Fund.

Production costs (manufacturing costs) – Social Security Provident Fund.

R&D expenditures - blocking judgments - social security provident fund.

Credit: Employee Remuneration Payable - Social Security Provident Fund.

Normally, enterprises pay the wages of the previous month and pay the social security and housing provident fund of the previous month in the next month, here we assume that the social security payment is after the payment of wages, then the wages should be made as follows:

Borrow: Employee Compensation Payable - Wages.

Credit: Other Payables - Social Security Provident Fund.

Tax Payable – Personal income tax payable.

Bank deposits.

Accountants generally need to pay attention to the following related matters at the end of the year: 1. Accounting should be carried out according to the actual economic and business events; 2. It is necessary to register and account in a unified manner on the accounting books set up in accordance with the law; 3. It is necessary to ensure that the accounting books and records are consistent with the actual historical amount of the goods and payments; 4. The accounting treatment method should be consistent with each period before and after, and should not be changed at will.

[Legal basis].

Article 9 of the Accounting Law of the People's Republic of China All units must carry out accounting, fill in accounting vouchers, register accounting books, and prepare financial accounting reports according to the actual economic and business matters. No unit may conduct accounting with false economic and business matters or materials. All economic and operational matters occurring in all units shall be uniformly registered and accounted for in the accounting books set up in accordance with the law, and they shall not privately set up accounting books for registration and accounting in violation of the provisions of this law and the unified accounting system of the state.

Article 18 The accounting treatment methods adopted by each unit shall be consistent with each period before and after each period and shall not be changed at will; If it is truly necessary to make a change, it shall be changed in accordance with the provisions of the national search and search unified accounting system, and the reasons, circumstances and impact of the change shall be explained in the financial accounting report.

<> payroll accounting entries are an important accounting treatment that can help enterprises manage their finances effectively and improve their efficiency. This paper expounds in detail how to deal with the problem of salary accounting entries, from the aspects of the definition of wage accounting entries, accounting treatment, accounting adjustments, and audit reports.

1. Definition of payroll accounting entries.

Definition of payroll accounting entries.

Payroll accounting entries refer to the accounting treatment in which an enterprise records employees' salary expenses in accordance with relevant laws, regulations and accounting standards. The main contents of salary accounting entries include: the determination of employees' wages, the calculation of wage expenses, the bookkeeping of salary expenses, and the provision of salary expenses.

2. Accounting treatment of payroll accounting entries.

Calculation of payroll expenses.

When calculating wage expenses, enterprises first need to determine the actual amount of employees' salary expenses according to the payment of employees' basic salary, performance salary, allowances, subsidies, etc.

Accounting of payroll expenses.

In bookkeeping, the enterprise needs to use the "Employee Remuneration Payable" account to record the salary expenses according to the actual salary expenditure amount of the employees, and record the account in the account books.

Provision for salary expenses.

When accruing, the enterprise needs to use the "tax payable" account to accrue the salary expenditure according to the actual salary expenditure amount of the employee, and record the account in the account book.

3. Accounting adjustments to payroll accounting entries.

Adjustments to payroll expenses.

When adjusting payroll expenses, enterprises need to adjust the amount of payroll expenses according to the actual situation to ensure the accuracy of financial statements.

Audit of payroll expenses.

When auditing payroll expenses, enterprises need to audit payroll expenses according to the actual situation to ensure the accuracy of financial statements.

4. Audit report of payroll accounting entries.

Audit report on payroll expenses.

In the audit report, the enterprise needs to audit the salary expenses according to the actual situation to ensure the accuracy of the financial statements.

Audit results of payroll expenses.

The results of the audit will show whether the payroll expenses are legitimate, whether they are in accordance with accounting standards, and whether there are other issues so that the company can manage the payroll expenses properly.

From the above, it can be seen that payroll accounting entries are an important accounting treatment, which can help enterprises effectively manage their finances and improve their efficiency. When dealing with payroll accounting entries, enterprises should pay attention to issues such as calculating wage expenses, bookkeeping, accrual, adjusting and auditing, etc., so as to ensure the accuracy of financial statements.

This paper elaborates on how to deal with the issue of payroll accounting entries, discusses the definition of payroll accounting entries, accounting treatments, accounting adjustments, audit reports, etc., and points out the problems that enterprises should pay attention to when dealing with payroll accounting entries. By properly handling payroll accounting entries, it can help enterprises manage their finances effectively and improve business efficiency.

Wages refer to the remuneration paid by the employer or statutory employer to the employee in the form of money in accordance with the provisions of the law, or the regulations of the industry, or according to the agreement between the employer and the employee. How do you make accounting entries for payroll?

Payroll accounting entries.

Accrual of wages and withholding of social security provident fund.

Borrow: Production costs (salaries for front-line production workers).

Manufacturing expenses (remuneration of shop floor managers).

Labor costs (remuneration of the person providing the labor).

Administrative expenses (remuneration of personnel in the administrative department).

Selling expenses (compensation of salespeople).

Construction in progress (remuneration of construction in progress).

R&D expenditure (employee compensation of R&D expenditure personnel).

Credit: Employee Compensation Payable – Wages.

Other payables - pensions, rebates, old, medical care, etc. (unit part).

Other payables – Housing Provident Fund (unit part).

When payroll is paid:

Borrow: Employee Compensation Payable - Wages.

Credit: Bank deposits.

Other payables – endowment, medical care, etc. (personal part).

Other payables – Housing Shirts World Travel MPF (Personal Component).

Tax Payable – Personal income tax payable.

Wages and salaries exceeding the individual income tax threshold of 5,000 yuan must be paid tax, the implementation of monthly levy, withholding agents or taxpayers to pay into the treasury within seven days of the next month, pay attention not to overtime, and to submit tax returns to the tax authorities. ）

When paying five insurances, one housing fund and individual income tax:

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

Other payables – Housing Provident Fund.

Tax Payable – Personal income tax payable.

Credit: Bank deposits.