01 "Management Expense" account setting and accounting content Set up the "Management Expense" account. The accounting content of the "Management Expense" account: Account for various expenses incurred by the enterprise in organizing and managing the enterprise's production and o

01 "Management Expenses" account settings and accounting content
Setting up "Management Expenses" account

"Management Expenses" account accounting content: accounting for various expenses incurred by the enterprise to organize and manage the company's production and operation activities.

accounting The start-up expenses incurred by the enterprise during the preparation period include personnel wages, office expenses, training expenses, travel expenses, printing expenses, registration fees, and borrowing expenses that are not included in the cost of fixed assets. The

"management expense" account is a profit and loss account. , the "Management Expenses" account debit registers various administrative expenses incurred, and the credit registers the administrative expenses transferred to the "Profit for the Year" account at the end of the period. After the transfer, there is no balance in this account. The

"Administrative Expenses" account is set up in detail according to the expense items. Conduct detailed accounting of accounts, and set up second-level or third-level detailed accounting according to the actual situation of the enterprise. For example, you can set up second-level details according to the department where they occurred, and then set up third-level details according to the expense items, for example, management expenses-finance department-travel expenses, or you can directly follow Set up two-level detailed accounting for expense items, for example, management expenses - travel expenses

02 main detailed items of management expenses

The detailed accounts of expense items under the "management expenses" account mainly include the following categories, and enterprises can increase or decrease them according to the actual situation of the enterprise. Or combine.
1) Office expenses: accounts for various expenses incurred for office work, such as office supplies, etc. 2) Travel expenses: accounts for various expenses incurred for business trips, including accommodation expenses, meal subsidies, and transportation expenses. etc.3) Water and electricity bills: Accounting for water and electricity bills 4) Business entertainment expenses: Accounting for entertainment expenses incurred due to business operations 5) Accounting for hiring intermediaries: Accounting for hiring intermediaries to issue relevant reports due to business needs Waiting for payment 6) Fuel cost: Accounting for refueling costs incurred by fuel vehicles 7) Vehicle insurance premium: Accounting for insurance costs purchased for vehicles 8) Repair costs: Accounting for material costs and labor costs incurred for vehicle maintenance 9) Maintenance expenses: Accounting for small maintenance expenses that do not constitute fixed assets 10) Amortization of low-value consumables: Accounting for amortization of low-value consumables 11) Depreciation: Accounting for depreciation of fixed assets 12 ) Amortization of intangible assets: Accounting for amortization of intangible assets 13) Meeting fees: Accounting for various expenses incurred for meetings 14) Salaries: Accounting for wages paid to employees 15) Welfare fees: Accounting for payment to employees Various benefits 16) Business expenses: Accounted for expenses incurred in normal business operations 17) Advertising expenses: Accounted for advertising-related expenses paid 18) Publicity expenses: Accounted for publicity expenses incurred for normal business activities 19 ) Employees’ social insurance premiums: Accounting for social security contributions paid for employees

03 Accounting processing of management expense accounts
1. Enterprises pay expenses incurred by the administrative department
Debit: Management expenses - **
Credit: Bank deposits
2 , End-of-period carryover
Borrow: Profit this year
Loan: Management expenses - **
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This information includes fixed assets, management expenses, The main accounting processing of all subjects such as employee benefits and business entertainment expenses , data preview is as follows: