A member of the company's administrative office staff is reimbursed for business hospitality expenses of $1500, VAT 80, on the basis of a meal invoice, which is paid in cash by the cashier. Prepare accounting entries Answer: The administrative office of the company belongs to the management department, and the reimbursement of business hospitality expenses by the staff should be included in the administrative expenses, with the following journal entries:

Debit: Administrative Expenses 1500

Taxes Payable - VAT Payable (Input Taxes) 80

Credit: Cash on hand 1580