Job Recruitment Website - Property management - 300 yuan, property management company, bought a second-hand tricycle! I used to collect garbage in the community! What subject does this belong to? How to make accounting vouchers?

300 yuan, property management company, bought a second-hand tricycle! I used to collect garbage in the community! What subject does this belong to? How to make accounting vouchers?

300 yuan is less than 2000 yuan, so this tricycle is classified as low-value consumables.

Debit: management expenses-amortization of low-value consumables 300.

Credit: cash 300

In addition, it is also necessary to register this tricycle in the low-value consumable reference account, and register who keeps it or who uses it to prepare for the implementation of the responsible person.