由于七月份出纳操作失误，七月份公积金没做调增，导致单位少加公积金，现领导同意在8月份工资里以现金形式把单位少缴部分补发给员工，问 下会计分录怎么操作？

莉 追问

2019-07-18 11:47

我的意思是补发这个公积金金额，加到哪个科目里？在哪个科目里做结转？平时发放工资我是这样做科目的：借：应付职工薪酬-工资
要体现补缴公积金吗？还直接放到应付职工薪酬-工资里？
                                                                                                                                                                贷：其他应付款-公积金
                                                                                                                                                                           银行存款
                                                                                                                                        扣公积金时：借：其他应付款-公积金
                                                                                                                                                            应付职工薪酬-住房公积金
                                                                                                                                                   贷：银行存款

meizi老师 解答

2019-07-18 11:55

你好  那你就做借管理费用-公积金贷应付职工薪酬   补发这部分公积金时： 借应付职工薪酬
贷：银行存款  就直接补计提公司承担的部分就行  就这样做