How to make an account of travel agency invoices

1. It is suggested to make the following accounting entries:

Borrow: management expenses-employee welfare expenses

Loan: bank deposit/cash on hand.

2. When the annual settlement is made, if the actual welfare expenses exceed 14% of the total wages, tax adjustment shall be made.

3. The invoices issued by travel agencies are generally the expenses incurred by enterprises to organize employees to travel abroad, which should have nothing to do with the production and operation of enterprises. If the per capita travel expenses and the total monthly salary exceed 3,500 yuan, the enterprise may need to withhold and remit the personal income tax of the participants.

Extended data:

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.

The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit the "management fee" account and credit the "bank deposit" account.

Staff salaries of the administrative department of an enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable". Enterprises should calculate and determine the mineral resources compensation fees that should be paid according to regulations, debit the "management fee" subject and credit the "tax payable" subject.

Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting fees, research fees and other expenses incurred by the enterprise, shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".

At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".

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

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