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What subjects are included in the toys and books placed in the activity room purchased by the property company?

The purchase of toy books and periodicals placed in the activity room by the property company is included in the main business cost accounting subject.

Costs incurred by enterprises in business activities such as selling goods and providing services. Enterprises generally transfer the cost of selling goods and providing services to the main business cost when confirming the main business income such as selling goods and providing services, or at the end of the month. Enterprises should set up the subject of "main business cost".

Detailed accounting is carried out according to the main business category, which is used to calculate the actual costs incurred by the enterprise due to daily activities such as selling goods, providing services or transferring the right to use assets, debit this account, and credit "goods in stock" and "labor costs" and other subjects. At the end of the period, the balance of the main business cost will be transferred to the "profit this year" account, debited to the "profit this year" account, and credited to the "profit this year" account. After carry-over, there is no balance in the "main business cost" account.