How to account for canteen expenses
1. When enterprises pay for the canteen and purchase food materials such as vegetables, rice, noodles, oil, etc.:
Debit: payroll payable - employee welfare
Credit: bank deposit
2. Allocate expenses according to the employee's department:
Debit: administrative expenses - employee welfare
Credit: payroll payable - employee welfare
The canteen of an enterprise is to provide services for its employees, which should be accounted through the subject of "employee compensation payable - employee welfare expenses". Employee welfare expenses refer to the expenses paid to promote the material interests of employees, help employees and their families solve certain special difficulties, and set up collective welfare undertakings, including medical expenses for employees, subsidies for living difficulties of employees Subsidies and other benefits for collective welfare.