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In a recruitment firm no raw materials purchase, so salary of outsource staff payment will come under expenses or under cogs.

Revenue invoice contains salary of outsource staff and agency fee

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Question added by kasim Abdul Halik , Payroll Accountant , MEA Resource Solutions (Cupola Group)
Date Posted: 2015/06/16
Tranquilino Jr Rivera
by Tranquilino Jr Rivera , General Accountant , Enany Group of Companies

Since the firm is service oriented, I think, salary of staff DIRECTLY engaged in the revenue producing activities of the firm should be included in the cost of services (cost of goods sold for a merchandising or manufacturing firm).

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