for the staff engaged in the catering industry, they are usually equipped with corresponding work clothes. So what subjects should be included in the catering staff's tooling? What are accounting entries?

what subjects are included in the catering staff?

catering staff's tooling can be accounted by management expense account.

the increase of expenses is included in the debit accounting, and at the same time it will lead to the decrease of monetary funds, and the decrease of assets will be included in the credit accounting.

The accounting entries of the staff tooling expenses of catering companies are:

Debit: management expenses

Loan: cash on hand and other subjects

Management expenses refer to the expenses incurred by enterprises for organizing and managing their production and operation. Including: start-up expenses incurred during the preparation of the enterprise, company funds, trade union funds, directors' dues, legal fees, business entertainment expenses and technology transfer fees incurred by the board of directors and administrative departments in the operation and management of the enterprise or borne by the enterprise.

accounting entries related to tooling expenses

1. When an enterprise purchases workers' tooling as labor protection work clothes:

Borrow: management expenses-labor protection expenses (included in the corresponding subjects according to the departments where the expenses belong)

Taxes payable-VAT payable

Loan: bank deposit

2. When an enterprise purchases workers' tooling to enhance its image: < p