c********1
发帖数: 35 | 1 请假大家公司会计里，accrued PTO liability应该怎么样做JE呢？我能想到的是
For each payroll,
Dr. Paid holiday expense
Cr. Accounts Payable
When an employee takes paid holidays,
Dr. Accounts Payable
Cr. Cash
不知道这样对不对，请大家指教。 |
R*********4
发帖数: 27 | 2 It really depends on company's policy. If company cut checks for unclaimed
PTO, probably your entries are right. Make sure you accrue payroll taxes too
as "cash" PTO is part of the salary. |
c********1
发帖数: 35 | 3 Thanks! My company do cash out for unclaimed PTO. I am not sure how to
accrue payroll taxes in this case. I thought this is accrued by the payroll
service.
too
【在 R*********4 的大作中提到】
: It really depends on company's policy. If company cut checks for unclaimed
: PTO, probably your entries are right. Make sure you accrue payroll taxes too
: as "cash" PTO is part of the salary.
|
t********9
发帖数: 26 | 4 Accrue的时候，应该是
Dr PTO Expense
CR PTO Liability
remember to reverse the following month
下个月CASHOUT时，
DR PTO EXP
CR PAYROLL LIABILITY/AP/CASH |
c********1
发帖数: 35 | 5 第2个好像不太对啊。这样PTO expense就overstate啦。。
【在 t********9 的大作中提到】
: Accrue的时候，应该是
: Dr PTO Expense
: CR PTO Liability
: remember to reverse the following month
: 下个月CASHOUT时，
: DR PTO EXP
: CR PAYROLL LIABILITY/AP/CASH
|
c**********1
发帖数: 201 | 6 No, you won't double book the expense, 'cuz you reversed the first accrual
journal entry at the beginning of following month before you book it again.
【在 c********1 的大作中提到】
: 第2个好像不太对啊。这样PTO expense就overstate啦。。
|
