What is the accounting entry of employee training fee?

In the process of enterprise development, in order to improve the working ability of employees, job skills training is generally organized. How to write accounting entries for employee training expenses?

Accounting entry of employee training fee

1. When extracting, the specific accounting entries are as follows:

Borrow: management expenses-employee education funds

Loan: Payable Staff Salary-Staff Education Fund

2. When spending, the specific accounting entries are as follows:

Borrow: Payables to Employees-Employee Education Fund

Loan: Cash on hand (bank deposit)

Management expenses include the start-up expenses incurred during the preparation period of the enterprise, and the company expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise (including the salary of employees in the administrative department, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds and directors' dues (including directors' allowances, conference fees, travel expenses, etc.) undertaken by the administrative department. ), the cost of hiring an intermediary, consulting fees (including consulting fees), and legal fees.

Management expenses refer to various expenses incurred by enterprises for organizing and managing production and operation, as well as follow-up expenses such as fixed assets repair expenses incurred by production workshops (departments) and administrative departments of enterprises, and are also accounted as management expenses.

Scope of enterprise staff education and training expenses

(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;

(four) continuing education of professional and technical personnel;

(5) Training of special operators;

(six) the employee training expenses organized by the enterprise;

(7) Expenditure on professional skill appraisal and professional qualification certification attended by employees.

(8) purchase teaching equipment and facilities;

(9) Incentive fee for self-taught employees;

(10) Staff education and training management expenses;

(1 1) Other expenses related to employee education.