Food and beverage cost input processing
1, used for business and entertainment meals.
Borrow: management expenses-business entertainment expenses
Credit: cash on hand/bank deposit.
2, for employees to eat
Borrow: Payable employee salaries-employee welfare expenses.
Credit: cash on hand/bank deposit.
At the end of the month
Borrow: management fee-welfare fee
Loan: Payable employee salary-employee welfare fund.
3. Employee's meal expenses on business trip (according to reimbursement standard)
Borrow: overhead-travel expenses
Credit: Cash on hand
What subjects do management expenses belong to?
Management expenses belong to profit and loss subjects.
Management expenses refer to all kinds of expenses incurred by an enterprise for organizing and managing its production and operation, including the start-up expenses incurred by the enterprise during the preparation period, and the company expenses incurred by the board of directors and administrative departments in the operation and management of the enterprise (including employees' salaries, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.). ), trade union funds, directors' membership fees (including allowances for board members, conference fees, travel expenses, etc.). ) borne by the administrative department, as well as the cost of hiring an intermediary. Follow-up expenses such as fixed assets repair expenses incurred by production workshops (departments) and administrative departments of enterprises are also accounted as management expenses.