What accounting account should I enter for office supplies such as sofas, chairs, etc., purchased in

1. The small expenditure on the purchase of office supplies can be directly entered into the management expenses. If the amount is large, such as a desk, you can buy low-value consumables, and then transfer it to management expenses.

2. The entries are as follows: Loan: Management Expenses Credit:

Cash (or bank deposits) Desks and other large amounts that cannot be entered into fixed assets can be entered into low-value consumables: Borrow: low-value consumables Credit:

Cash (or bank deposits) and then amortize low-value consumables (which can be amortized in one go, can be amortized evenly over several months) and the entries are as follows: Debit: Administrative expenses Credit:

Low-value consumables.

For sofas and chairs with a low purchase value, the purchase can be directly entered into the management fee, and for the higher value, it can be converted to solidification, and the cost will be shared later.

Desk and chair in.

Copies below 2,000 yuan can enter the profit and loss before the attack, and if the sofa is more than 2,000 yuan, it must enter the fixed assets.

If the value of the sofa is less than 2,000, all low-value consumables will be included in the account

Borrow: Low-value consumables -- tables.

Borrow: low-value consumables - chairs.

Borrow: low-value consumables - sofas.

Borrow; Cash on hand or bank deposits.

Amortization is included in administrative expenses:

Borrow: Administrative expenses - amortization of low-value consumables.

Credit: Low-value consumables - tables.

Credit: Low Value Consumables - Chairs.

Credit: low-value consumables - sofas.

If the value of the sofa is higher than two thousand, it will be handled separately

Borrow: Fixed Assets Credit: Bank Deposits, Cash in Hand, etc.

1. Tables and chairs, BAI sofas, etc., if the unit price DU value is more than 2,000 yuan, they will be included in the "ZHI fixed assets" section; If the unit value of the fruit is less than 2,000 yuan, it will be included in the "low-value consumables" account.

2. If it is included in fixed assets, depreciation should be started in the next month after it is recorded.

3. If low-value consumables are included, they should be amortized at the end of the month.

1) At the time of purchase.

Borrow: low-value consumables.

Credit: cash or bank deposit.

2) When amortizing at the end of the month, the one-time amortization method can be used.

Borrow: Administrative expenses - amortization of low-value consumables.

Credit: Low-value consumables.