UK External trainer costs treatment in the P&L

[Bab]

Hi,
Im new to this forum. I have a question regarding the treatment of an external trainer brought in to train staff in the P&L. The 2 categories i can think of is contract & agency staff or professional consultants. There are mixed opinions at my workplace regarding this and it has to go into one of the 2 P&L lines. Any suggestions with the reasoning?
Thank you.

 

[Fidget]

I think Professional Consultants is the more representative of the two. It's somebody brought in to deliver some training. Contract & Agency usually relates to people employed directly by the company for whatever period of time to do whatever job. Somebody just coming in to deliver training sessions doesn't fit that description.

Having said that, there are no hard and fast rules to a chart of accounts. Having a decent one just makes it easier for reporting purposes to be able to differentiate between different types of income/expenditure.

So really, it could be lumped into either. And even at that.. where it goes will be driven by where the budget sits for external trainers.

What's your own thoughts on where it should go?

 

[AsimKuddoos]

In my opinion, it should charge Professional Consultant. This is sound good. Further depend on nature training.