Accounting Entries for Sales Department Expenses
Expenses incurred by the sales department are included in the sales expenses, regardless of whether auxiliary accounting has been set up, office expenses, communication costs, travel expenses, etc. incurred by the sales department are accounted for through the first-level account of sales expenses.
Borrow: selling expenses - office expenses/travel expenses/communication expenses
Credit: bank deposits
What are the secondary accounts of selling expenses?
The secondary accounts of selling expenses mainly include the following costs:
1. Employee wages: refers to all the salaries of personnel employed in the sales department. Including wages, overtime, bonuses, allowances and so on.
2. Employee Welfare Expenses: refers to the payment of employees' health care, living, housing, transportation and other subsidies and non-monetary benefits, including out-of-town medical treatment, winter heating costs, heat stroke prevention and cooling costs, relief for employees in difficulty, subsidies for employee canteen funds, as well as funeral subsidies, compassionate care costs, settling-in costs, and family visit travel expenses.
3, employee education expenses: refers to the actual payment of the sales department employees of the vocational skills training and continuing education training costs, including training out of the period of travel and other costs.
4, labor union funds: refers to 2% of the total wages of employees in the sales department and allocated to the labor union funds.
5, social insurance: unemployment insurance premiums, pension insurance premiums, housing fund, medical insurance premiums, industrial injury insurance, maternity insurance.
6, depreciation: refers to the sales department of fixed assets over the life of the assets in accordance with the accounting method to determine the value of the assets should be assessed.
7, repair costs: the department incurred in addition to vehicles, "fixed assets" repair and maintenance costs.
8, material consumption: refers to the sales department is not included in the "low value consumables" accounting, and in addition to the "office expenses" accounting scope of the other consumption or purchase of material consumption costs. Such as: the purchase of hard disk, CD-ROM, floppy disk and other computer supplies, and for the maintenance of "low value consumables" and the costs incurred.
9, amortization of low-value consumables: refers to the department does not as "fixed assets" accounting for a variety of appliances and items, such as tools, tools, tools, management tools, packaging containers, and the circulation of enterprise tableware, glassware, textile supplies, etc., in the use of the consumption ("low-value consumables"). " should be categorized according to the management requirements, set up quantity-amount type ledger).
10, office expenses: refers to the sales department incurred "stationery and supplies", "books, newspapers and materials", "outreach and publicity costs", etc., of which, "outreach and publicity costs", "outreach and publicity costs", "outreach and publicity costs", "outreach and publicity costs", "outreach and publicity costs". "Outreach and publicity costs" refers to the cost of external publicity of paper, electronic and other promotional products or corporate information costs and promotional logos or content with the cost of small gifts.
11, travel: refers to the sales department employees work out of the period of accommodation, transportation costs, including: transportation, transportation tickets, accommodation, meal allowances, and other related costs.
12, business hospitality (social entertainment): refers to the sales department incurred in connection with sales activities of business hospitality expenses, including: food and beverage, gift costs, other related costs.
13, communication costs: accounting for the sales department's office "telephone charges" and reimbursable in accordance with the provisions of the sales staff "cell phone charges".
14, vehicle costs: refers to the sales department to use all the costs incurred by the vehicle, including: gasoline, bridge and road tolls, repairs and decorations, fleet expenses, other related expenses. Among them, "fleet car expenses" refers to the group or enterprise internal unified vehicle accounting and apportionment of car expenses should be borne by the department.