Low-value consumables of property are accounted for.

Low-value consumables, such as brooms, gloves, etc., can be amortized at one time, included in the low-value consumables when they are purchased, and written off when they are collected.

buy

Borrow: packaging and low-value consumables-brooms/gloves

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Credit: Cash on hand

/

bank deposit

/

accounts payable

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At the time of collection, the operating cost is taken.

Debit: main business cost

Loans: packaging and low-value consumables-brooms/gloves

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When collecting, don't take the operating cost.

Borrow: management fee-labor insurance fee

Loans: packaging and low-value consumables-brooms/gloves

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Month-end carry-over

Debit: this year's profit

Loan: main business cost

Management cost