Accounting entries for carrying forward travel expenses

1. When an enterprise has travel expenses, the accounting entries are as follows:

Debit: management fee-welfare fee (included in related subjects according to the department where the fee belongs)

Loan: Payable employee salary-employee welfare fund.

When an enterprise pays travel expenses, the accounting entries are:

Borrow: Payable employee salaries-employee welfare expenses.

Loans: bank deposits

2. When the travel expenses are carried forward at the end of the period, the accounting entries are:

Debit: this year's profit

Loan: management fee-welfare fee (included in related subjects according to the department where the fee belongs)

Travel expenses incurred by enterprises belong to employee welfare expenses, and should be accounted for by the subject of "management expenses" or related subjects and the subject of "employee salaries payable-employee welfare expenses" according to the department to which the expenses belong, and then the profits will be carried forward by the subject of "profit of this year" at the end of the period.