How to keep accounts for flagpoles and sentry boxes purchased by the company?

Flagpole and sentry box are included in fixed assets accounting.

Then make depreciation according to your expected benefit period.

Borrow: fixed assets

Loans: bank deposits

Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with the service life of an enterprise exceeding 1 year. Articles that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, should also be regarded as fixed assets.