How to account for personal insurance, how to account for insurance

1. Personal burden: deduct the part of personal burden when paying wages Borrow: wages payable Credit: other payables - endowment insurance Credit: other payables - medical insurance Credit: other payables - unemployment insurance Credit: wages payable.

Second, the part borne by the enterprise: when withdrawing, borrowing: management expenses - labor insurance premiums

Other Payables - Pension Insurance Credit: Other Payables - Medical Insurance Credit: Other Payables - Unemployment Insurance Credit:

Other Payables - Work-related Injury Insurance Credit: Other Payables - Maternity Insurance.

3. Entries when the individual payment part and the enterprise payment part are handed over Borrow: other payables - endowment insurance (individual + enterprise) Borrow: other payables - medical insurance (individual + enterprise) Borrow:

Other payables - unemployment insurance (individual + enterprise) Borrow: other payables - work-related injury insurance (enterprise) Borrow: other payables - maternity insurance (enterprise).

The personal account of the basic endowment insurance for employees refers to the only account set up by the social insurance agency for each employee who participates in the basic endowment insurance with the resident ID number as the identifier to record the endowment insurance premiums paid by the individual employees and the basic endowment insurance premiums transferred from the enterprise payment, as well as the interest amount of the above two parts. Personal account is the personal account of the basic pension insurance for employees after meeting the retirement conditions stipulated by the state and going through the retirement procedures, which refers to the social insurance agency with the resident ID number as the identifier, the only account set up for each individual employee who participates in the basic pension insurance, which is used to record the pension insurance premiums paid by the individual employees and the basic pension insurance premiums transferred from the enterprise payment, as well as the interest amount of the above two parts. The personal account is the main basis for employees to receive a basic pension after meeting the retirement conditions stipulated by the state and going through the retirement procedures.

The main basis for taking the basic pension.

1. The insurance premium received by the company is accounted for through the management expense-insurance premium account.

2. The specific accounting treatment is. Borrow: Expenses - Insurance Premiums Credit: Bank Deposits.

3. The contents of the accounting of management expenses include: company funds, employee education expenses, business entertainment expenses, taxes, grinding and bending technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board dues, financial report audit fees, start-up expenses and other management expenses incurred during the preparation period.

Under the new standard, all should be recorded in the corresponding detailed accounts under the remuneration payable to employees

1. The part of the accrual unit: borrow: management expenses - social insurance (unit) loan: employee remuneration payable - various insurances (units) payable

2. Wage withholding: borrow: employee remuneration payable - wage payable loan: should be able to pay employee remuneration - pay various insurances (individual).

3. When the bank pays: borrow: employee remuneration payable - various insurance (unit) payable employee remuneration - insurance (individual) loan:

Bank deposits to pay social security borrowing: management expenses and other 970 other payables 330 loans: bank deposits 1300 on behalf of the payment of individual tax loans:

Tax Payable - Individual Tax Adjustment B Loan: Bank Deposit B Salary Loan: Employee Remuneration Payable.

a.Credit: Other payables 330 taxes payable - individual tax adjustment b bank deposits.

a+b+330..Although it is all paid by the unit, the personal part of the disdain must also be deducted from the salary (just if you give him more wages); Because the part paid by the unit and the part paid by the individual are reflected in different accounts. Add the social security that should be borne by the individual to the total salary, and then deduct it.

What are the five categories of accounting subjects?

Accounting subjects are the basis for accountants to keep records, and are divided into five categories in terms of structure: (1) assets, (2) liabilities, (3) capital, (4) income, and (5) expenses (costs).Here are the instructions as follows:

1. Assets: refers to all valuable resources owned by the enterprise, which can be divided into three subcategories: current assets, fixed assets, and other assets. Liquid assets refer to cash and assets that a business wishes to turn into cash.

For example, bank deposits, accounts receivable, inventory, etc. Fixed assets refer to assets that enterprises do not want to use, but for a long time, such as land, houses, machinery, etc. Other assets refer to intangible assets, unallocated expenses, margins, etc.

2. Liabilities: refers to the debts of enterprises, which can be divided into current liabilities, long-term liabilities and other liabilities. Current liabilities refer to liabilities of less than one year, long-term liabilities refer to liabilities of more than one year, and other liabilities refer to liabilities incurred for non-financial purposes, such as deposit of margins, collection of goods and various loss provisions.

3. Capital: also known as shareholders' equity, is the part of the enterprise that belongs to shareholders, so it is equal to the difference between assets and liabilities. Capital can be divided into two categories: share capital is the part invested by shareholders, and surplus is the part earned by the enterprise.

4. Income: refers to the income generated by the enterprise's ** products or services, which can be divided into two sub-categories: operating income and non-operating income, operating income is the income within the predetermined business scope of the enterprise, and non-operating income refers to the income outside the predetermined business scope, such as interest income from the non-financial industry.

5. Expenses: refers to the expenses incurred due to income, which are divided into four sub-categories: direct costs, sales expenses, management expenses, and non-operating expenses.

The entries for the payment of social security by enterprises are generally as follows, and when enterprises pay social security, the following entries are made, borrowing: employee remuneration payable - Tongbi social insurance premiums (unit part), other receivables (payment) - Fengshu social insurance premiums (personal part), credit: bank deposit cash.

When accruing social insurance, the following entries are made: borrow: management expenses - social insurance premiums (unit part), credit: employee remuneration payable - social insurance premiums (unit part).

When the enterprise pays wages, the bank wheel fails, and the following entries are made: debit: employee remuneration payable - wages (payable), credit: other receivables (payments) - social insurance premiums (personal part), bank deposits and cash (actual amount).

I used to work as an accountant for an industrial company, and now I work for Ping An Insurance in Shenzhen.

I usually come into contact with the content of the accounting stool, and my views on your questions are as follows, for reference:

First, let's take a look at the general work content of insurance accounting

1) Review premiums, claims, handling fees, surrender fees, and sales expenses in accordance with relevant systems and regulations.

and other business income and expenditure, timely accounting treatment;

2) Implement the accounting system and accounting standards for business enterprises.

The accounting treatment of all Songli is true, accurate and reasonable. Accounts.

Check that it is correct. 3) Within the sales expense limit of the business organization approved by the branch, it is responsible for controlling the total amount of use, and is responsible for the bill review and accounting treatment of sales expenses.

4) Provide an accurate list of aging accounts receivable to the Ministry of Planning and Finance, the manager of the business organization and relevant personnel within the specified date.

5) Assist business personnel to inquire about relevant financial data at any time. Make necessary explanations for the abnormalities of various business indicators of business institutions, and reflect the problems and suggestions existing in the operation in a timely manner. Submit receivable data and performance data at the specified time.

2. Insurance accounting is the professional application of accounting knowledge in the insurance industry, and I personally believe that insurance accounting belongs to the category of commercial accounting. The treatment methods and subjects of business accounting are also applicable to the treatment of accounts and operations of insurance accounting! The key is that insurance accounting requires a combination of accounting knowledge and insurance processes!

Finally, I believe that the landlord will work for a few months on his own insurance accounting plus learn relevant professional knowledge books! You can do insurance accounting like cooking side dishes! You're in for a good time!

Have fun at work!

Shenzhen Ping An-Hua.

Extended reading: [Insurance] How to buy, which one is better, teach you to avoid these insurance"pits"