How to determine the income of financial personnel, and what accounts are included in the salary of

Based on cashier's receipts.

Hello, I am glad to answer for you what account is included in the salary of financial personnel, such as guess: management expenses. According to the provisions of the enterprise accounting system, the wages of non-workshop personnel such as financial personnel and personnel departments are included in the management expenses, and the salaries of the salesmen in the sales department are included in the sales expenses (but some small enterprises also include them in the management expenses), and the workshop management personnel should generally be recorded in:

Manufacturing expenses, only production workers are included in the cost of production - wages. Extended information: Financial personnel, that is, accounting personnel, refers to those engaged in accounting work must obtain the accounting professional and technical qualification examination, and the accounting position shall pass the corresponding level of accounting professional and technical qualification examination or number evaluation.

Accounting personnel can be divided into chief accountants, heads of accounting institutions, accounting supervisors, etc.

First of all, you need to clarify the definition of "income": income is the total inflow of economic benefits formed by the enterprise in its daily activities such as selling goods, providing services, and using the assets of the enterprise. Revenue does not include payments collected on behalf of third parties or customers.

If it is a general taxpayer and a small-scale taxpayer has main business income but the payment has not yet been received, the accounting entries are:

Debit: Accounts receivable.

Credit: main business income.

Tax Payable - VAT Payable (Output Tax) VAT Payable (Unpaid VAT) If the payment is received from the main business income, the accounting entries are:

Borrow: Bank deposit.

Credit: main business income.

Tax Payable - VAT Payable (Output Tax) VAT Payable (Unpaid VAT) If the payment is received in advance, when the main business income is recognized, the accounting entries are:

Debit: Accounts receivable in advance.

Credit: main business income.

Tax Payable - VAT Payable (Output Tax) VAT Payable (Unpaid VAT) If you want to recognize the amount of revenue, you can add up the amount of main business income in the three cases.

The above is for VAT payers.

Advance accounts receivable generally refers to the customer in advance to pay you an order or prepay a deposit to you, this can not directly confirm how much the income is, can only see your company's sales model and odd goods can live, and a lot of advance accounts receivable are now directly done in the receivables, at the end of the year there is an audit in the reclassification adjustment.

Accounts receivable refers to the amount that your company should also recover, which is related to the strength of the payment and the sales collection system, and there is no way to recognize the income.

Bank deposit refers to how much money you have in the bank, and there is no way to reflect the amount of income.

The main business income refers to the operating income obtained by the enterprise engaged in a certain main production and business activities, so the amount of recognized income can only be recognized through the main business income, of course, the income should also include other business income, the main business income and other business income and the operating income of the current month.

Calculate the salary of employees, financial expenses refer to bank charges and bank interest, and management expenses are the money for those stationery you usually use.

The salaries of the financial staff are charged to the management costs, which are the bank charges and bank interest.

The salary of the financial staff is not counted as financial expenses, and the salary of the financial personnel should be included in the management expenses;

Financial expenses refer to the expenses incurred by enterprises in the process of production and operation to raise funds, including interest expenses (minus interest income), net exchange losses (some enterprises such as commodity circulation enterprises and insurance companies are separately accounted for and not included in financial expenses), handling fees of financial institutions, and other financial expenses incurred in financing such as bond printing costs, foreign loan guarantee fees, etc.

No, when the salary is accrued, it is borrowed: sales expenses - wages.

Credit: Employee Compensation Payable.

When the salary is paid, it is borrowed: the salary payable to the employee.

Credit: Cash.

No, only the fees charged by the bank are considered financial charges.

The salary of the financial staff is not counted as financial expenses, and the salary of the financial personnel should be included in the management expenses; Financial expenses refer to the expenses incurred by enterprises in the process of production and operation to raise funds, including interest expenses (minus interest income), net exchange losses (some enterprises such as commodity circulation enterprises and insurance companies are separately accounted for and not included in financial expenses), handling fees of financial institutions, and other financial expenses incurred in financing such as bond printing costs, foreign loan guarantee fees, etc.