How to Record Mandatory DAU Training
Recording the labor and registration costs for employees required to complete Defense Acquisition University (DAU) certifications.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Indirect Labor - Training Pool | Debit | 4,500.00 | - |
| Training & Education Expense | Debit | 1,200.00 | - |
| Accrued Payroll | Credit | - | 4,500.00 |
| Cash | Credit | - | 1,200.00 |
💡 Accountant's Note
Training required by the government for contract performance is an allowable cost under FAR 31.205-44. Labor is captured in an indirect overhead pool.
Practitioner & Systems Framework
💻 ERP Architecture
Use a specific secondary charge code for DAU courses to distinguish from general internal training.
⚠️ Audit Flags
Excessive labor hours recorded to training codes during peak production periods.
📄 Required Documentation
Course completion certificates and timecards showing specific training labor categories.
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