How to keep an account of real estate purchase consumables?

1. When purchasing consumables, the property management enterprise:

Borrow: revolving materials-low-value consumables

Taxes payable-VAT payable (input tax)

Loans: bank deposits

2. When employees receive consumables:

Debit: management fee (charged to related subjects according to the department where the fee belongs)

Loan: revolving materials-low-value consumables

When purchasing consumables, property enterprises should conduct accounting through the subject of "turnover materials-low-value consumables", and if the input tax can be deducted, they should also conduct accounting through the subject of "taxes payable-value-added tax payable (input tax)", and charge the fees according to the departments to which they belong. Low-value consumables refer to articles whose unit value is below the prescribed limit or whose service life is short (generally within one year).