What are the accounting subjects of the photo shooting expenses incurred by the company?

First, the photo shooting expenses incurred by the company can be included in the management expenses.

Two, the specific accounting entries are:

Borrow: management expenses-office expenses

Loans: bank deposits

Three, the management fee refers to the expenses incurred by the administrative department of the enterprise for organizing and managing the production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

4. Management expenses are mainly accounted for: company funds, employee education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance fees, unemployment insurance premiums, board members' fees, financial report audit fees, start-up expenses incurred during the preparation period, and other management expenses.

5. Management expenses are accounted as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" subject, and a subsidiary ledger is set up according to the expense items of the "management expenses" subject for accounting. There is no balance after the balance of "management expenses" at the end of the period is carried forward to "profit of this year".

Extended data

Standardized operation

The first is to strictly review the information. Before each bookkeeping, the bookkeeping company should carefully check and review the procedures for making, compiling and undertaking the reimbursement form and cashier's inventory table, and strictly check the data; At the same time, it also carefully guides accounting standards to register bank deposits and cash books.

Second, accounting is timely and accurate. Bookkeeping companies deal with accounting subjects more accurately and uniformly, and bookkeeping is more timely and quarterly. Standardize participation in the preparation of village-level budgets and final accounts.

The third is financial openness and transparency. After the bookkeeping company completes the bookkeeping and annual accounts every quarter, it will disclose the financial revenue and expenditure of each village in time and save the public content in the video file.

The fourth is the file transfer specification. At the end of the year, the bookkeeping company will sort out the reimbursement forms, accounting vouchers, cashier's inventory tables, financial statements, budget tables, final accounts, financial disclosure tables and video materials, bind them into volumes, put them into file boxes, and hand them over as a whole, so as to keep one set for each town and village.

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