How to deal with the accounting of enterprise garbage disposal fee?

The garbage disposal expenses incurred by enterprises belong to cleaning and sanitation expenses, which should be accounted for through management expenses. How should the relevant accounting treatment be done?

How to make accounts for enterprise garbage disposal?

The garbage disposal fee is accounted by the subject of "management fee-garbage disposal fee".

The increase of expenses is included in the debit accounting, and at the same time it will lead to the decrease of monetary funds, and the decrease of assets is included in the credit accounting.

Waste disposal expenses incurred by the unit:

Borrow: management fee-garbage disposal fee

Credit: cash on hand and other subjects.

What are the contents of management expense accounting?

Management expenses refer to the expenses incurred by enterprises for organizing and managing production and operation. Including: start-up expenses, company funds, trade union funds, directors' dues, legal fees, business entertainment expenses, property taxes, travel taxes, land use taxes, stamp duties, and technology transfer fees incurred in the operation and management of enterprises or borne by enterprises.

Management expenses belong to the period expenses and are included in the current profit and loss when incurred. Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.