How to pay the water and electricity fee for the staff dormitory?
First, which subject should be included in the water and electricity charges of the staff dormitory needs specific analysis.
2. If the utilities of the staff dormitory are borne by the enterprise, the specific accounting entries are: withholding: borrowing: management expenses-welfare expenses. Loan: Payable wages-welfare expenses. Payment: Debit: Payables-welfare expenses. Loan: bank deposit.
Three. If the water and electricity charges of the staff dormitory are borne by the staff, the specific accounting entry is: debit: management fee-water and electricity charges. Loans: other payables-employees. Debit: Other payables-one employee.