How to account for the internal accounts of the construction labor company

How to account for the internal accounts of the construction labor companyA unit can only have one set of accounts. When you set up accounts, you should use financial software to make accounts, so when you choose the type of enterprise, choose the type of enterprise close to the construction labor company, and when you do this, all the accounts can be found.

It is best for professional financial personnel to do the accounting, which is more standardized.

The internal account is the real account within the company, which records all the economic business of the company, which is for the management of the enterprise, all the income and expenditure must be listed, and all the documents of the real business must be made. In short, internal accounts are mainly used for internal management, reflecting the most real income, expenses, profits, and balances of various accounts of the enterprise.

The internal account is actually a flow account, which can not be made accounting entries, but the income and expenses should be recorded in detail and clearly, so that the company's profit can be calculated at the end of the month or year.

The full set of accounting processing methods of the labor service company is as follows:

When the labor expenses are received, the accounting method is: borrow for bank deposits, credit for the main business income, remember to issue invoices.

When calculating the wages and benefits of laborers, the accounting method is: borrowing as the cost of the main business, crediting as the salary payable to the employee - wages, other payables - social security (the amount paid by the company), other payables - provident fund (the amount paid by the company), etc.

When it is necessary to accrue business tax and related additional taxes, the accounting method is: borrow as taxes and surcharges, and credit as taxes payable - urban construction tax, education surcharges, etc.

When the wages of laborers are paid, the accounting method is: borrow as payable employee remuneration - wages, credit as cash in hand, other payables - social security (individual contribution amount), other payables - housing provident fund (individual contribution amount), tax payable - individual income tax (excluding insurance and provident fund and individual income tax to be paid after the first tranche of 3500), etc.

When the wages of the employees of the labor service company are paid, the accounting method is different from that of paying the labor dispatch workers in Qingzhao Town, and the accounting method is: borrowing for management expenses - wages or office expenses, etc., and crediting for the remuneration payable to employees - wages or cash in hand or bank deposits.

When paying five insurances and one housing fund to employees, the method of making accounts is: borrowing for other payables - social security, other payables - housing provident fund, etc., and lending for bank deposits.

When it comes to the end of the period, the carry-forward method is:

Borrowing for the current year's profit, lending for the cost of the main business, management expenses, taxes and surcharges.

The loan is the main business income, and the loan is the profit of the current year.

What are the costs of construction labor companies and how to account for them.

Hello, the cost of the labor company is the salary of the dispatched employee and the various expenses paid for the dispatched employee, including social security premiums. The specific accounting treatment is as follows: 1. The labor service company receives the payment from the dispatched company, and the accounting entries are:

Borrow: Bank Deposit Loan: Tax Payable on Main Business Income - VAT Payable (Output Tax) 2. The salary of the dispatched employee is paid, and the accounting entries are:

Borrow: Employee Remuneration Payable - Employee Salary Payable Credit: Tax Payable - Individual Income Tax PayableOther Receivables - Social Security Premiums (Employee Part) Bank Deposits 3, the cost of carrying forward the labor service company, the accounting entries are:

Borrow: Main Business Cost Loan: Employee Remuneration Payable - Employee Salary PayableLabor service company refers to an enterprise that recruits some personnel with labor ability and meets the market demand conditions as the company's labor personnel according to the needs of the labor market, and then subleases or dispatches these labor personnel to other employers to obtain the labor price difference.

The labor service company should bring the original and copy of the business license, the company seal, the legal person seal, the financial seal, the invoice seal, and the ID card of the person in charge.

Go to the local tax register, get the invoice, and then file the tax online, VAT, and additional tax urban construction tax every month.

Education surcharge, local education surcharge, and corporate income tax.

Labor companies are based on the labor market.

Recruit some personnel with labor ability and meet the market demand conditions as the company's labor personnel, and then sublease or dispatch these labor personnel to other employers, from which to obtain the labor price difference of the enterprise.

Labor companies actually treat labor as a special asset, and obtain corporate profits through the operation of labor assets.

The labor assets owned by the labor company should have the following characteristics:

1. The labor service company has the right to own the labor force obtained;

2. The labor force has maintained relative stability;

3. Bear the necessary legal obligations for the labor assets owned.

Labor service companies are new things that have emerged on the basis of the continuous deepening and development of China's reform and opening up.

The employment of enterprises and units is strictly controlled by the labor department, and all labor services must be approved by the labor department, otherwise, the employer will not be able to obtain the total salary approved by the labor department.

It is not possible to pay wages to workers.

With the continuous advancement of China's reform and opening up, enterprise ownership.

The deepening of the reform has brought a large number of surplus labor force, that is, a large number of laid-off and unemployed personnel, as well as surplus labor force from rural areas, to the cities, forming a vast labor market. Under such circumstances, it is no longer possible to rely solely on the labor department to manage the distribution of labor in society, so many labor companies and employment intermediaries have emerged.

Under the circumstance of large supply and demand in the labor market, some labor service companies have been in a situation of confusion, operating in violation of laws and operating in violation of regulations, with the result that the legitimate rights and interests of some workers cannot be fundamentally guaranteed, thus forming an unstable social problem, which should be paid sufficient attention. Regulating the behavior of labor service companies is not only a tax issue, but also a major issue to promote social stability.

Hello, we have inquired about the accounting processing of the construction labor company for you. (1) Accounting treatment when revenue is recognized. Borrow:

Bank deposits. Credit: main business income.

Credit: Tax Payable - VAT Payable - Output Tax Rush. (2) Pay wages and benefits to dispatched employees and handle social insurance and housing provident fund accounting treatment for them.

Debit: Tax Bridge Fee Payable - VAT Payable - Input Tax. Borrow:

Cost of Principal Operations. Loans: Bank deposits.

Other businesses are treated in the same way as other businesses.

Summary. Dear, after my efforts to find for you: the accounting labor company bookkeeping method is as follows:

1. The main ones related to the balance sheet are: cash, bank deposits, accounts receivable, other receivables, fixed assets, wages payable (or employee remuneration payable), taxes payable, paid-in capital, and undistributed profits. It is also possible to use accounts such as materials, accounts payable, other payables, etc.

2. Write the income of each day, debit: cash (bank deposit) credit: labor income at the end of March according to the income on the account to accrue taxes and fees

Labor income loan: business tax payable, loan: urban construction tax payable

Additional credit for education expenses: 4 daily expenses such as trade union funds should be paid: credit for labor expenses

Cash at the end of May (income tax is calculated according to the balance of labor income account minus labor expenses) borrow: operating profit credit: income tax payable at the end of the year will be the remaining profits will be handled by themselves, and the entire financial accounting will be completed.

How to do the accounting labor company.

Dear, after my efforts to find for you: the accounting labor company bookkeeping methods are as follows: 1 The main ones related to the balance sheet are:

Cash, bank deposits, accounts receivable, other receivables, fixed assets, wages payable (or employee remuneration payable), taxes payable, paid-in capital, undistributed profits. It is also possible to use accounts such as materials, accounts payable, other payables, etc. 2. Write an account of the income of each day and debit:

Cash (bank deposit) credit: labor income at the end of March according to the income on the account tax and fee loan: labor income credit:

Business tax payable, credit: urban construction tax payable: education fee surcharge:

4 daily expenses such as trade union funds should be debited: labor expenses credit: cash at the end of May settlement (income tax calculated according to the balance of labor income account minus labor costs) debit:

Business profit credit: At the end of the year of income tax, the remaining profits will be handled by themselves, and the entire financial accounting will be completed.

Accounting: A branch of the discipline of management. Accounting is the work of recording, calculating, controlling, analyzing, and reporting the economic activities of enterprises, institutions, institutions, organizations, and other economic organizations with currency as the main unit of measurement, so as to provide financial and management information.

The function of accounting is mainly to reflect and control the process of economic activities, ensure the legality, truthfulness, accuracy and completeness of accounting information, provide necessary financial information for economic management, and participate in decision-making, so as to seek the best economic benefits. The special methods of accounting mainly include: setting up accounts and account books, filling in and reviewing accounting vouchers, double-entry bookkeeping, cost calculation, property inventory, preparation of accounting statements and inspection, assessment and analysis of accounting data.

The accounting function refers to the function of accounting to take currency as the main unit of measurement, and to bookkeep, settle and report the economic activities of specific economic entities through confirmation, recording, calculation, reporting and other links, so as to provide accounting information for all relevant parties. The accounting supervision function refers to the examination of the legality and rationality of the economic activities of specific economic entities by accountants while conducting accounting.