How to keep an account of the ordinary invoices obtained by the security service industry in purchasing employees' work clothes?

Included in the labor protection expenses.

Work clothes purchased by enterprises can belong to the category of labor protection articles, and are directly included in labor insurance expenses during accounting treatment. If the purchase invoice obtained is a special invoice, the input tax can be deducted. The accounting entries are as follows:

1. Borrow: management fee-labor insurance fee.

2. Taxes payable-VAT payable (input tax transferred out).

3. Loan: bank deposit.