Accounting treatment of enterprise canteen expenses

The canteen expenses of enterprise employees need to be accounted for through the welfare subsidiary ledger. The accounting treatment of enterprise staff canteen expenses is,

Borrow: management fees and other subjects,

Borrow: Payable staff salaries-welfare expenses.

The accounting treatment for paying the canteen expenses of enterprise employees is,

Borrow: Payable staff salaries-welfare expenses,

Borrow: bank deposits and other subjects.