Employee travel expenses? What are the rules for borrowing and disbursing travel expenses?

Debitions made prior to an employee's business trip should be recorded in "Other receivables"."Subjects. The difference between the reimbursement amount and the unpaid debit amount shall be credited to the "Other payables" account. The amount of the reimbursement is less than the amount of the debit and the amount of cash to be refunded shall be credited to the "Cash" account.

The accounting entries are: 1. When borrowing: borrowing: other receivables credit: cash 3. When reimbursement; Debit: Administrative Expenses Credit: Other Cash Receivables.

It's not appropriate to divide the subjects into two subjects, right? It is impossible for frequent business travelers to reimburse the amount greater than the debit and other payables, and less than other receivables, and it is possible that the last reimbursement of the business traveler will be the top of this debit, which is not an increase in the workload of financial personnel, and it also causes confusion.

It is recommended not to reason with the boss, or write it down in the future, or return cash or make up cash when reimbursing, and do not leave a tail, so that everyone is convenient and clear (including the boss).

You still did it in your own way, but it was only on the lender, and you owe it to him, so you can tell the boss about it.

1. Accounting entries for travel expenses:

Debit: Other receivables - xx employees.

Credit: cash on hand.

2. Description. 1. Other receivables refer to various receivables and provisional payments other than notes receivable, accounts receivable, prepaid accounts, etc. When the employee borrows and disburses travel expenses, the amount paid is a temporary payment to an individual by the enterprise, which is a creditor's right of the enterprise, so it should be accounted for through the account of "other receivables".

2. When the employee comes back from a business trip and fills in the travel expense reimbursement form to settle the advance according to the relevant documents, it indicates that the expenses have been incurred. Should.

Debit: Administrative expenses (actual amount).

Credit: Other receivables - xx employees (original loan amount).

Borrowed or credited: cash on hand (difference).

1. The travel expense loan adopts the principle of "the previous account is not clear, and the later account is not borrowed", and the main and former BI file management accountants will review it according to the approved business trip application of the employee;

2. The borrowing amount shall be approved according to the personal borrowing amount, the accommodation limit, the living allowance standard of 50% + the cost of transportation, and the maximum number of domestic long-distance business trips shall not exceed 4,000 yuan in combination with the actual situation of the business trip, and the short-distance short-distance wisdom judgment will not borrow travel expenses;

3. The travel expense loan shall be reimbursed within 5 working days after returning from the business trip, and if it is not returned within 5 working days, the financial person in charge of each unit shall notify the salary management department to deduct it from the salary of the current month.

The first. Borrowing entries.

Debit: Other receivables.

Credit: cash on hand.

Reimbursement and return of cash entries:

Borrow: cash on hand.

Borrow: Administrative expenses.

Credit: Other receivables.

The second. Borrowing entries.

Debit: Other receivables.

Credit: cash on hand.

Reimbursement entries. Borrow: Administrative expenses.

Credit: Other receivables.

Credit: cash in hand 300

(1) Loan entries.

Debit: Other receivables - a

Credit: cash on hand.

Reimbursement and return of cash entries:

Borrow: cash on hand.

Management fees. Credit: Other receivables — a

2) Loan entries.

Debit: Other receivables - b

Credit: cash on hand.

Reimbursement entries. Borrow: Administrative expenses.

Credit: Other Receivables - B

Cash on hand 300

What are you talking about consolidated entries? Is the trial balanced?

When borrowing. Borrow: Other Receivables Ren's Credit: Cash in Hand.

At the time of reimbursement. Borrow: Expenses (generally administrative expenses) Credit: Other receivables.

Balance. Debit: Cash on Inventory: Expenses (generally administrative expenses) are repaid. Borrow: Expenses (generally administrative expenses) Credit: Cash on hand.

1. The travel expense loan adopts the principle of "the previous account is not clear, and the back account is not borrowed", and the competent accountant shall review it according to the employee's approved business trip application; 2. The borrowing amount shall be approved according to the personal borrowing amount, the business trip time, the accommodation limit, the living allowance standard of 50% + the cost of transportation, and the maximum number of domestic long-distance business trips shall not exceed 4,000 yuan in combination with the actual situation of the business trip, and the short-distance and short-term travel expenses shall not be borrowed; 3. The travel expense loan shall be reimbursed within 5 working days after returning from the business trip, and the Qi Zhi who has not been returned within 5 working days shall be notified by the financial person in charge of each unit of Xiangxiang to deduct it from the monthly salary of the high shortage.

Beginners in the financial industry often encounter the problem of employee borrowing, for employees to borrow travel expenses and other accounting processing, many partners are not very clear about how to do the relevant entries, today deep space network for you to sort out the internal staff borrowing and expenditure of travel expenses accounting entries, come together to learn it!

Explanation of travel expenses borrowed by internal employees.

1. Other receivables refer to various corporate receivables and provisional payments other than notes receivable, customer accounts receivable, prepaid capital accounts, etc. The employee's loan travel expenses have not yet been incurred, and the payment of this amount belongs to the temporary payment of the enterprise, which belongs to the creditor's right of the enterprise, so it should be accounted for through the account of "other receivables".

2. When the employee comes back from a business trip to fill in the travel expense reimbursement documents according to the relevant documents to settle the advance, it indicates that the expenses have been incurred.

How to write accounting entries for internal employee borrowing and disbursement of travel expenses.

Debit: Other receivables - travel expenses.

Credit: cash on hand.

What is the travel expense reimbursement process?

1. The business traveler fills in the travel expense reimbursement form - the direct superior reviews the vice president in charge and approves the financial personnel to review - the cashier settles the payment. The leaders in charge shall be fully responsible for the authenticity and reasonableness of the reimbursement of travel expenses.

2. Financial personnel, auditors, and fund management personnel shall review and be responsible for the reimbursement procedures, budget amounts, legality, authenticity, and business trip standards in accordance with the regulations.

Travel expenses are not counted in the accounting of employee remuneration payable. The specific provisions are: 1. The content of travel expense accounting:

It is used for expenses during business trips, including tickets for cars, ships, trains, airplanes, accommodation, food subsidies and other expenses. 2. Under normal circumstances, the unit will no longer reimburse the food expenses for business trips, or the meal expenses will no longer be subsidized for business trips. 3. As for the non-local meal vouchers that cannot be included in the travel expenses, there is no relevant document provision in the tax law.

The scope of travel expenses includes: transportation expenses between city rounds, accommodation expenses, food subsidies and miscellaneous expenses. Proof of travel expenses includes:

The name, location, time, task, payment voucher of the business traveler in rotation, etc. The subsidy included in the travel expenses shall be within the standard of 100 yuan per capita for one day.