{"id":999971392,"date":"2025-03-27T18:53:01","date_gmt":"2025-03-27T11:53:01","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999971392"},"modified":"2026-10-13T14:59:28","modified_gmt":"2026-10-13T07:59:28","slug":"where-to-calculate-staff-training-costs","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/where-to-calculate-staff-training-costs\/","title":{"rendered":"Where should employee training costs be accounted for? Accounting entries and documentation."},"content":{"rendered":"
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Where employee training costs are accounted for depends on the accounting system, the purpose of the expenditure, and the duration of the service provided.<\/strong> For management training completed during the period, businesses applying Circular 99 typically record it in account 642. A course should not be transferred to account 242 simply because of high tuition fees or knowledge that can be used for many years. After determining the accounting entry, the accountant must still separately check the tax records and reach an agreement with the employee.<\/p>\n

Scope of application:<\/strong> The accounting entries illustrated below use the chart of accounts as per Circular 99\/2025\/TT-BTC, applicable to fiscal years beginning on or after January 1, 2026. Businesses applying a different accounting system need to compare their chart of accounts and policies. Accounting entries do not replace the conditions for determining tax obligations.<\/div>\n

<\/span>Choose an account based on the nature of the expense, not the tuition fee.<\/span><\/h2>\n

Before recording an expense, three questions need to be answered: has the business received the training service, which department did the expense serve, and is there a basis for allocating it over multiple periods? A payment made is not necessarily an expense for the period; conversely, a completed service may need to be recorded even if the business has not yet paid.<\/p>

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