Pay a salary of 500,000 yuan, including a salary of 200,000 yuan to the construction personnel, and

When paying: borrowing: payable to employees.

Credit: Bank deposits.

This includes the payment of 200 salaries to the construction in progress

This is used when calculating wages.

Accrual of wages: borrowed: management, manufacturing, production costs, construction in progress, etc.

Credit: Employee Compensation Payable.

200 projects under construction

Whichever project is the labor wage of the project.

Summary. Borrow: Administrative expenses - salary 300000

Construction in progress 200,000

Credit: Cash (bank deposits) 500,000

After the completion of the construction in progress, borrow: fixed assets 200,000 loan: construction in progress 200,000

Pay a salary of 500,000 yuan, including a salary of 200,000 yuan paid to the construction personnel, please wait, I will take a closer look at your problem.

First, the payment of the model salary borrowing: payable wages 300,000 payable workers and envy key funds under construction 200,000 loans: cash 500,000 second, cash reserve salary loans: cash 500,000 loans: bank deposits 500,000

Borrowing to do J: management expenses - wages 300,000 construction in progress 200,000 Loan: cash (hand leakage bank deposit) 500,000 After the completion of the construction in progress, borrow: fixed assets 200,000 Loan: construction in progress 200,000

Two answers.

What specific problems are you encountering here, let me help you analyze them.

In the process of business development, the wages paid to the construction personnel should be included in the accounting of the construction in progress, and the relevant accounting entries should be written?

Pay entries for construction in progress.

Borrow: Construction in progress.

Credit: Employee Compensation Payable – Wages.

At the time of payment. Borrow: Employee Compensation Payable - Wages.

Credit: Bank Deposits Cash on hand.

Construction in progress refers to the expenditure on new construction, reconstruction, expansion of fixed assets, or unfinished projects such as technical transformation, equipment renewal and major repair projects. There are usually projects under construction. Self-employed. And.

Out of the bag. Two ways. Self-operated projects under construction refer to projects in which enterprises purchase project materials, construct and manage them on their own; The project under construction is contracted by the enterprise through the signing of a contract and the construction of the project by other engineering teams or units.

Accounting for the remuneration of employees should be examined.

Enterprises shall pay wages, bonuses, allowances, etc. to employees in accordance with relevant regulations, debit the remuneration payable to employees, and credit bank deposits, cash in hand and other accounts.

The various amounts deducted by the enterprise from the remuneration payable to employees shall be debited and other receivables, taxes payable - individual income tax payable and other accounts shall be credited.

The enterprise pays employee welfare expenses to employees, debits the remuneration payable to employees, and credits the bank deposits and cash in hand.

Enterprises pay trade union funds and employee education funds for trade union operation and employee learning, debit employee remuneration payable, credit bank deposits and other subjects.

Enterprises shall pay social insurance premiums and housing provident funds in accordance with the relevant provisions of the state, debit the remuneration payable to employees, and credit bank deposit accounts.

Enterprises shall, according to the beneficiaries of the services provided by the employees, deal with the following situations of the employees' remuneration:

The remuneration of employees in the production department who are not as good as the staff shall be debited from the production costs, manufacturing expenses, and labor services into the remuneration payable to the employees, and the remuneration payable to the employees shall be credited.

The employee remuneration of the management department personnel shall be debited from the management expense account and credited to the employee remuneration payable.

The employee remuneration of the sales staff shall be debited to the sales expense account and credited to the employee remuneration payable.

The remuneration of employees who should be borne by the construction in progress and R&D expenditure shall be debited to the construction in progress and R&D expenditure account, and the remuneration payable to employees shall be credited.

Borrow; 400,000 projects under construction

Credit: 400,000 employee compensation payable

Borrow; Employee compensation payable is 400,000

Credit: cash on hand 397,000

Tax payable - personal income tax 3000

Borrow: 400,000 for construction in progress

Credit: cash on hand 397,000

Tax payable - personal income tax 3000

This agrees.

The remuneration payable to employees during the construction in progress period shall be included in the cost of the construction in progress, and shall be transferred to fixed assets after the completion of the project. So the entry should be:

Borrow: Construction in progress.

Credit: Employee Compensation Payable.

When wages are actually paid:

Borrow: Employee Compensation Payable - Wages.

Credit: Bank Deposits Cash on hand.

Finish at completion**

Borrow: Fixed assets.

Credit: Construction in progress.

Settle the salary of 5,000 yuan payable to the personnel of the administrative department this month.

Borrow: Management expenses salary 5000.

Credit: Salary payable 5000.

Borrow: 5000 wages payable.

Credit: Bank deposit 5000.

Accounting entries for the provision of wages, payment of wages and payment of individual income tax and social security:

Accrual and borrowing: management, sales, manufacturing, construction loans: employee remuneration payable - wages, social security (pension, medical care, industry and commerce, unemployment, maternity), provident fund.

Distribution: Borrow: Employee Remuneration Payable - Wages, Social Security (Pension, Medical, Industry and Commerce, Unemployment, Maternity), Provident Fund Loan: Bank Deposit Tax Payable - Individual Income Tax.

If there is social security, provident fund, individual income tax, etc., you can do this:

The accrual of salary entries remains unchanged;

When payroll is paid:

Borrow: Remuneration payable to employees (the amount is the amount of wages payable previously accrued).

Credit: Other Receivables - Personal Social Security Component.

Other receivables – the personal provident fund component.

Other receivables - pay individual income tax on behalf of others.

Bank deposit (the amount is the actual salary).

When you withdraw your salary:

Borrow: 5000 for administrative expenses (sales expenses, manufacturing expenses).

Credit: Employee compensation payable 5000

When payroll is paid:

Borrow: 5000 for employee compensation payable

Credit: Bank Deposit (Cash) 5000

When accruing.

Borrow: Administrative expenses - employee salaries.

Administrative Expenses – Social Security Payable.

Management Expenses – CPF Contributions.

Credit: Wages payable to employees – wages of employees.

Wages payable to employees - social securityWages payable to employees – provident fundWhen it is distributedBorrow: Wages payable to employees - wages of employees.

Credit: Bank deposits.

Other payables – social security.

Other payables – provident fund.

1. First of all, the salary should be accrued.

Borrow: production costs, manufacturing costs, management expenses, etc. (depending on which department the employee belongs to) 5000

Credit: Employee compensation payable 5000

2. Pay wages.

Borrow: 5000 for employee compensation payable

Credit: Bank deposit 5000.

Borrowing production costs, manufacturing expenses, administrative expenses, etc.

Credit: Employee compensation payable 5000

Borrow: 5000 for employee compensation payable

Credit: Bank deposit 5000.

Borrow: administrative expenses or manufacturing expenses, etc.

Credit: Employee Compensation Payable.

When the salary is accrued:

Borrow: The cost of the main business ......Wages.

...... management feesWages.

Construction in progress ......Wages.

Social Security and Provident Fund.

Credit: Employee Compensation Payable. Wages.

Employee remuneration payable ......Social Security Provident Fund.

The tax payable ......Individual income tax.

When payroll is paid:

Borrow: ...... of employee remuneration payableWages.

The tax payable ......Individual income tax.

Employee remuneration payable ......Social Security Provident Fund.

Credit: Bank deposits.