Accounting entry of hotel accrued salary

Accounting entry of hotel accrued salary:

Loan management fee (employee salary)

Loans payable to employees (wages payable to employees)

Accounting entry method:

First, chromatography

Chromatography is a method to solve problems by dividing the development process of things into several stages and levels, analyzing them step by step, and finally getting the results. Using chromatography to teach accounting entries is intuitive and clear, and can achieve ideal teaching results. The steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

2. Analyze the nature of accounting subjects, such as assets and liabilities.

3. Analyze the amount changes of each accounting subject.

4. Prepare accounting entries according to the bookkeeping rules of borrowing and repaying.

Second, the business chain method

The so-called business chain method refers to the formation of a continuous business chain according to the sequence of accounting business, and the preparation of accounting entries is based on a connection between accounting entries before and after the business.

This method is effective for continuous economic business, especially for error-prone accounting direction.

Third, the bookkeeping rules method

The so-called bookkeeping rule method refers to the preparation of accounting entries by using the bookkeeping rule of "borrowing must have loans, and loans must be equal".

Extended content: accounting entries

(1) Accounting entries are also called "bookkeeping formulas". Short for "entrance". According to the requirements of the double-entry bookkeeping principle, it lists the records of the corresponding accounts and amounts of each economic transaction. Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection.

(2) Each accounting entry mainly includes bookkeeping symbol, related account name, abstract and amount. Accounting entries are divided into simple entries and compound entries. Simple entries are also called "single entries". An accounting entry in which the debit of one account corresponds to the credit of another account. Compound entries are also called "multiple entries". Refers to the accounting entries corresponding to one account debit, several account credits, or one account credit and several account debits.