What subject is the handling fee included in?

Different situations are included in different accounting subjects:

The handling fee and handling fee generated by selling products are included in the sales expense, while the handling fee and handling fee generated by purchasing raw materials or commodities are included in the procurement cost, that is, directly included in raw materials or inventory commodities.

Accounts included in the handling fee of accounting institutions.

For handling storage fees, you must have a formal invoice before you can enter it into the account, and keep it in the account according to the specific department where you live: the handling fee belonging to the sales department is included in the sales expense-handling fee. The handling fee incurred by the management department is included in the management fee-handling fee. The handling fee belonging to the production workshop is included in the manufacturing cost-handling fee account.

Expand one's knowledge

Loading and unloading expenses refer to all expenses incurred in all aspects of the national economy due to the loading and unloading of goods in social logistics activities. The basic calculation formula of handling fee is: handling fee = freight volume × handling fee rate.

Handling fee refers to the handling fee incurred by an enterprise in the process of transportation for the convenience of transportation, in addition to bearing the freight. The specific cost of the loading and unloading fee depends on the weight, volume, distance and disassembly of the goods to be loaded and unloaded, so the loading and unloading fee is the cost incurred during the transportation of the goods and is reimbursed by the enterprise itself.

Headings in account books

Accounting subjects are categories that classify and calculate the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different.

In order to comprehensively, systematically and classifiedly inspect and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various gains and losses caused by them, it is necessary to set up accounting subjects according to various accounting objects. Setting up accounting subjects is a scientific classification of the specific contents of accounting objects and a method of classified accounting and supervision.

In order to continuously, systematically and comprehensively calculate and supervise the changes of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and determine the names of classified accounting items in advance to clarify their accounting contents. This kind of project that classifies the specific contents of accounting elements is called accounting subjects.