Accounting entry of employee training fee:

1. When the employee training fee is accrued, the accounting entries are: debit: management fee; Loan: Payable staff salaries-staff education funds.

2. When paying employee training fees, the accounting entries are: debit: employee salaries payable-employee education funds; Loan: bank deposit.

The scope of enterprise staff education and training funds includes:

1, induction and job transfer training;

2. Adaptability training for various posts;

3. On-the-job training, vocational and technical level training and high-skilled personnel training;

4. Continuing education of professional and technical personnel;

5, special operations personnel training;

6, the enterprise organization staff training costs;

7, employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9, employee post self-study incentive fee;

10, employee education and training management fee;

1 1, other expenses related to employee education.

Expand knowledge:

Staff training fees include not only education fees, but also professional skills training and training fees to improve the professional quality of employees. Enterprises should allocate the training expenses of employees reasonably, choose the best investment, in order to obtain the maximum benefits, and also avoid excessive capital investment, resulting in unnecessary financial burden.

Introduction to accounting:

Accounting is a Chinese word, pronounced kuài jì, and its English name is accountant. Accounting has two meanings, one is accounting work, and the other is accounting personnel. Accounting is a process of checking accounting vouchers, financial account books and financial statements and engaging in economic accounting and supervision according to accounting law, budget law, statistics law and various tax laws and regulations.

It is an economic management work that takes money as the main unit of measurement and uses special methods to account and supervise the economic activities of a unit; Accounting personnel are those who work in implementation of accounting, including accounting supervisor, accounting supervision and accounting, property management, cashier, etc.