The cost of a company's reunion activities can be determined according to the actual situation to determine how to account for, the following gives several possible practices:

1.? Include it all in other accounts payable or prepayments. If the company is paid through prepayment or one-time payment, the expenses corresponding to the group building activities can be directly included in other payables or prepayments, and wait until the end of the group building to be accounted for, and then proceed to the invoice reimbursement and other processes.

Registration of expenses for group building

2.? Categorized into their respective expense accounts. The costs of reunion activities involve a variety of aspects such as transportation, lodging, food and beverage. In bookkeeping, the expenses can be classified into accounts according to the respective expense accounts, for example, the transportation expenses are recorded in the transportation expense account, and the catering expenses are recorded in the catering expense account.

The group building activities are categorized in the accounts

3. The group building costs are temporarily recorded as a fee waiver project. If the company's reunion activities are held for customers or employees, you can temporarily record the related expenses as an expense deduction item, and balance them in the salary and benefits, etc. When the relevant personnel apply for allowances and other benefits, they can be paid in accordance with the regulations and accounted for in the subsequent reconciliation of accounts.

It should be noted that, in the booking of the expenses of the reunion, it is necessary to ensure the accuracy and standardization of accounting, which can be processed in accordance with the relevant requirements of the financial system, and in a fixed period of time to carry out the reconciliation of the accounts and summary reports, so as to facilitate the company's financial management and cost control.