How do companies make entries when buying mops, brooms and other property supplies?

Property supplies purchased by the company, such as mops and brooms, can be directly included in the management expenses.

Borrow: management fee

Credit: cash

If you put it in the warehouse.

Borrow: turnover materials

Credit: cash

When collecting

Borrow: management fee

Credit: cash

: Accounting entries are also called "bookkeeping formulas". Short for "entrance". According to the requirements of the double-entry bookkeeping principle, it lists the records of the corresponding accounts and amounts of each economic transaction. Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection. Each accounting entry mainly includes bookkeeping symbol, related account name, abstract and amount. Accounting entries are divided into simple entries and compound entries. Simple entries are also called "single entries". An accounting entry in which the debit of one account corresponds to the credit of another account. Compound entries are also called "multiple entries". Refers to the accounting entries corresponding to one account debit, several account credits, or one account credit and several account debits.

According to the number of accounts involved, accounting entries can be divided into simple entries and compound entries. A simple entry refers to an accounting entry involving only two accounts, that is, an accounting entry that borrows a loan; A compound entry refers to an accounting entry involving two or more accounts (not including two).

There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries include one loan and many loans, one loan and many loans and many loans.

It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.

Accounting entries are realized by filling in accounting vouchers in practical work, which is an important link to ensure the correctness and reliability of accounting records. In accounting, no matter what kind of economic business happens, it is necessary to fill in accounting vouchers and determine accounting entries of economic business according to accounting rules before registering accounts, so as to correctly keep accounts and check afterwards. There are two kinds of accounting entries: simple entries and compound entries.