Is the advance travel expenses of employees recorded in the accounts?

According to the Accounting Law, the white slip of travel expenses borrowed in advance by employees is not allowed to be recorded in the accounts. When the employee returns to the unit on a business trip to reimburse the travel expenses, the official invoice should be recorded and returned in white slips. The white slip is only a loan receipt.

Therefore, the white slip of the employee's advance travel expenses cannot be recorded. FYI.

1. As mentioned in the title, if the employee's advance travel expenses (reserve fund) have been filled in with the internal rules and regulations to go through the relevant approval procedures, then the financial department shall carry out accounting treatment in accordance with the corresponding borrowing documents, and this situation does not belong to the white entry of the account;

2. If the advance travel reserve fund is withdrawn directly (fill in the IOU) without carrying out the internal approval procedures, then the financial department will account for the accounting treatment with the IOU, which is a blank entry;

3. It can be seen that accurate judgment can be made only in combination with the internal rules and regulations and the implementation of financial treatment;

If the employee borrows travel expenses in advance, it is indeed a white slip in the account, and then it must be returned, and it can be removed if there is a formal reimbursement list in the future, which can be implemented.

Does the uterus meet travel expenses belong to the white slip credit? I don't know this, the staff hospital has completely abolished 110 roads, and those who are not recorded should have the final say in finance.

Does the uterus want to borrow travel expenses into the account? I don't think Baxter is credited to the account, because tonight's travel expenses will be directly credited after the receipt, which is not daytime.

No, it's just that the account is handled, and when the travel expenses are reimbursed, it can be made up, and it is not included in the payment slip.

No, this belongs to the company to lend you money first, and then take the ticket to reimburse the account when you come back from a business trip, and refund the excess amount and make up for the deficiency.

This can't be counted as a daytime, it's a personal dealing, not an expense, and when the time comes, it will be offset by his travel expense reimbursement.

It is not a white entry because it can be reversed later.

It doesn't matter what kind of music he has, as long as the unit will reimburse it, you don't have to think about it so much.

The contents of the IOU for travel expenses should include:

1. Basic information of the borrower;

2. The amount of the loan;

3. Repayment date;

4. Finally, it should be signed and dated by the borrower.

Travel expenses include inter-city transportation, accommodation, food allowance and miscellaneous expenses. Proof of travel expenses includes the name, location, time, task, payment voucher of the business traveler, etc.

Article 5 of the Company Law.

The company must abide by laws and administrative regulations, abide by social morality and business ethics, be honest and trustworthy, accept the supervision of the public and assume social responsibility. The legitimate rights and interests of the company are protected by law and are not infringed.

Article 17. The company must protect the legitimate rights and interests of employees, sign labor contracts with employees in accordance with the law, participate in social insurance, strengthen labor protection, and achieve safe production. The company should adopt a variety of forms to strengthen the vocational education and post training of the company's employees to improve the quality of employees.

Advance travel expenses are required to fill out a debit form.

When employees advance travel expenses, the accounting treatment is Zhixunbu, debit: other receivables, credit: cash in hand and other accounts.

After that, when the employee Sakura came back from a business trip to reimburse the travel expenses, the accounting treatment was, debit: management expenses and other accounts, and credit: other receivables.

Travel expenses are an important recurrent expenditure item for administrative institutions and enterprises. Employee travel expenses can be included in management expenses, sales expenses or R&D expenditures according to the different departments that incur travel expenses, how to write specific accounting entries?

Employees who borrow travel expenses in advance will be counted and recorded.

1. When making advance payment of travel expenses.

Debit: Other receivables.

Credit: cash on hand.

2. When the employee comes back for reimbursement, the part that is spent.

Borrow: management fees, etc.

Credit: Other receivables.

Rest. Borrow: cash on hand.

Credit: Other receivables.

3. When making up the payment.

Borrow: management fees, etc.

Credit: cash on hand.

Other receivables.

What are travel expenses?

Travel expenses are an important recurrent expenditure item for administrative institutions and enterprises. It refers to the expenses incurred during the business trip, such as transportation, lodging and miscellaneous expenses. 1. It is used for expenses during business trips, including tickets for cars, ships, trains and planes.

2. Accommodation fee. 3. Food subsidy. 4. Other expenditures.

What are other receivables?

Other receivables refer to various receivables and provisional payments other than the resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivables, subrogation recoveries receivable, reinsurance receivables, reinsurance contract reserves receivable, long-term receivables, etc.

What are the management fees?

Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. The specific items included are: the board of directors and the administrative department of the enterprise in the operation and management of the enterprise, or should be borne by the enterprise unified company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, fees for hiring intermediaries to make bridges, consulting fees, litigation fees, business entertainment expenses, office expenses, travel expenses, postal and telecommunications expenses, greening expenses, management personnel salaries and welfare expenses, etc.

When employees travel on business trips, they generally borrow travel expenses in advance, and when enterprises borrow travel expenses in advance, they should be included in other receivables accounts. How to deal with the relevant accounting treatment?

Accounting entries for travel expenses borrowed by employees.

1) The entries for personal business trip loans are as follows:

Debit: Other receivables.

Credit: cash on hand bank deposits.

2) Reimbursement after a business trip, according to the nature of the employee, credit to management expenses, sales expenses, etc

Borrow: management expenses, selling expenses, etc.

Credit: Other receivables.

Accounting entries for individuals borrowing money from a company.

Borrowing Kai Younian: Other receivables xx individuals.

Credit: cash on hand.

Reimbursement and repayment:

Borrow: cash on hand.

Management fees. Credit: Other receivables xx individuals.

What are other receivables?

Other receivables mainly include various indemnities and fines receivable, such as compensation collected from relevant insurance companies due to accidental losses caused by enterprise property, etc.; Rental of rental packaging receivable; Various advances that should be collected from employees, such as water and electricity bills advanced for employees, and medical expenses that should be borne by employees in difficulty; Deposit a security deposit, such as a deposit for renting packaging; Other receivables and provisional payments.

Other receivables are asset-class accounts, with debit increases representing an increase in assets and credit increases representing a decrease in assets.

Principles of reimbursement of travel expenses.

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

2. Employees must submit a written application in advance for a business trip, fill in the business trip application form, and be approved by their immediate superior. No reimbursement will be made without prior approval.

3. During the employee's business trip, due to work needs, the business trip itinerary is temporarily increased to a new business trip location, and after the written email confirmation by the business trip approver, the increased itinerary will be regarded as another business trip time, which is not calculated continuously with the original business trip time.