What subjects did the purchase of work clothes pass?
1. Work clothes of production workers should be included in: manufacturing cost-labor insurance supplies cost.
2. The work clothes of managers should be included in: management expenses-labor insurance supplies expenses.
3. The work clothes of the sales staff should be included in: sales expenses-supplies protection expenses.
4. Work clothes of welfare nature should be included in: management expenses-welfare expenses.
Sales expenses refer to various expenses incurred in the process of selling goods, materials and providing services; Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.
Sales expenses include insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, etc. , as well as the operating expenses of sales organizations (including sales outlets, after-sales service outlets, etc.) such as personnel salaries, business expenses and depreciation expenses. ) specially set up to sell the products of enterprises. Follow-up expenses such as fixed assets repair expenses related to specialized sales organizations also belong to sales expenses.
Management expenses include specific items: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.
Accounting entries for purchasing work clothes
1. Clothing purchased in the mall and distributed to employees as enterprise welfare funds:
Cumulative time:
Borrow: management expenses-employee welfare expenses
Loan: Payable employee salary-employee welfare fund.
When paying:
Borrow: Payable Staff Salary-Staff Welfare Fee
Loans: bank deposits
2. Buy work clothes first, and then distribute them as needed (such as clothes for workshop workers).
At the time of purchase:
Borrow: revolving materials-low-value consumables
Loans: bank deposits
At the time of collection:
Borrow: management fee-tool fee
Loan: revolving materials-low-value consumables
Turnover materials refer to materials that can be used by enterprises for many times and gradually transfer their value, but still maintain their original form and are not recognized as fixed assets, including packaging materials and low-value consumables, as well as steel templates, wooden templates, scaffolding and other materials used by construction contractors for turnover.
Turnover materials represent the increase of turnover materials. Loans mean a reduction in turnover materials.