Professional Services
Client Entertainment Expense (Non-Deductible)
Recording the cost of a client dinner for relationship development.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Client Entertainment Expense | Expense (+) | 450.00 | - |
| Cash / Credit Card | Asset (−) | - | 450.00 |
💡 Accountant's Note
Client entertainment is an operating expense for accounting purposes but is typically disallowed for income tax in Jordan. When computing taxable income, this amount is added back. The firm must document the business purpose and attendees for the expense to be defensible.
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