General
Employee Training & Certification Cost
Paying for an employee's professional exam (e.g., CPA/CMA) or training course.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Staff Training & Development | Expense (+) | 600.00 | - |
| Cash / Bank | Asset (-) | - | 600.00 |
💡 Accountant's Note
Training is an operating expense. While it 'improves' the employee, it is generally not capitalized as an asset because the company doesn't 'own' the employee's knowledge.
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