Traditional Culture Encyclopedia - Hotel reservation - What subject does the printing fee count to?

What subject does the printing fee count to?

Printing fees need to be classified into what subjects according to which department they occur. This situation can be divided into:

1. If the printing fee is incurred by the management department, it should be accounted for in the "management fee" account.

2. If the printing expenses are incurred by the sales department, they should be recorded in the "sales expenses" account.

3. If the printing expenses are incurred by the production department, they should be accounted in the "manufacturing expenses" account.

The role of accounting subjects

Accounting subjects are categories that classify and calculate the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different.

In order to comprehensively, systematically and classifiedly inspect and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various gains and losses caused by them, it is necessary to set up accounting subjects according to various accounting objects. Setting up accounting subjects is a scientific classification of the specific contents of accounting objects and a method of classified accounting and supervision.