What are the salaries of financial staff included in?

1. Review the completeness, legality and correct amount of the original voucher - Review and correct the original voucher and paste it inside and fold according to the specifications - Check whether the approval procedures are complete - Review the progress of the department's expenses (if the amount exceeds the plan, it can be refused to reimburse) - prepare the accounting voucher. 2. Prepare accounting vouchers according to the original vouchers. 3. Register various sub-ledgers according to the accounting vouchers.

4. Month-end settlement and reconciliation to ensure that the account certificate is consistent, the account is consistent, and the account is consistent. 5. Prepare accounting statements. 6. Binding voucher (ensure that the upper left corner of the voucher and attachments are neat, and the length and width of the attachments are folded to the size of the accounting voucher, and there can be no staples).

7. Accounting file keeping. Founded in 2014, the Accounting School is committed to providing high-quality accounting practice, tax practice, CMA, CPA, and Chinese accounting practice for the majority of accounting practitioners

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) operating expenses - wages (sales department personnel).

Manufacturing Expenses - Wages (Manufacturing Department Managers, Technical Department Personnel) Production Costs - Wages (Workers).

Credit: Employee Remuneration Payable – Wages.

If the manufacturing department and the technical department are factory departments, they will be credited to the management expenses.

According to the provisions of the enterprise accounting system, the salary of financial personnel is included in the management expenses.

The reasons are as follows: a repentance, financial expenses are used by the family.

The accounting content of financial expenses mainly includes borrowing interest expenses (minus income), exchange losses (minus income), handling fees related to failed financial institutions, and other financial expense items, excluding the salaries of financial personnel;

2. According to the provisions of the enterprise accounting system, the wages of production workers are included in the "production costs."

Direct labor", the wages of workshop management personnel are included in the "manufacturing expenses", the salaries of the management department personnel are included in the "management expenses", the salaries of the sales department personnel are included in the "sales expenses", the wages of the personnel of the project under construction are included in the "construction in progress", and the wages of the welfare department, such as the barber shop and canteen personnel, are included in the "salary payable to employees".

Benefits payable". Because the financial personnel of the enterprise belong to the management personnel of the enterprise, the salary of the financial personnel should be included in the management expenses.

According to the provisions of the enterprise accounting system, the salary of financial personnel is included in the management expenses.

The reasons are as follows: a repentance, financial expenses are used by the family.

The accounting content of financial expenses mainly includes borrowing interest expenses (minus income), exchange losses (minus income), handling fees related to failed financial institutions, and other financial expense items, excluding the salaries of financial personnel;

2. According to the provisions of the enterprise accounting system, the wages of production workers are included in the "production costs."

Direct labor", the wages of workshop management personnel are included in the "manufacturing expenses", the salaries of the management department personnel are included in the "management expenses", the salaries of the sales department personnel are included in the "sales expenses", the wages of the personnel of the project under construction are included in the "construction in progress", and the wages of the welfare department, such as the barber shop and canteen personnel, are included in the "salary payable to employees".

Benefits payable". Because the financial personnel of the enterprise belong to the management personnel of the enterprise, the salary of the financial personnel should be included in the management expenses.

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 Remuneration Payable – Wages.

3. When disbursed:

Borrow: Employee remuneration payable - wages.

Credit: Bank deposits.

Management fees. Hope it helps, good luck!