Excuse me, what accounting subjects are included in the purchase of cleaning products by property companies, and how to set up detailed accounts?

Cleaning products purchased by the property company belong to low-value consumables, which should be settled in the low-value consumables account, and the detailed account should be the names of various cleaning products.

The accounting entries of cleaning products purchased by the property company are as follows:

Borrow: low-value consumables

Credit: cash on hand/bank deposit/accounts payable

Low-value consumables refer to artificial materials whose unit value is more than 10 yuan and less than 2,000 yuan, or whose service life is less than one year, and cannot be used as fixed assets.

Extended data:

In order to reflect and supervise the changes and balances of low-value consumables, enterprises should set up the subject of "revolving materials-low-value consumables".

Low-value consumables can be accounted by one-time write-off method or amortization method.

1. At the time of purchase:

First unified recipients low-value consumables, accounting entries are as follows:

Borrow: low-value consumables

Loans: bank deposits

Second, the recipients:

According to different purposes, reasonable classification.

1, for production or project use, then

Borrow: production cost-* *

Loans: low-value consumables

2. Use by management department or sales department

Borrow: management (sales) expenses-* * * expenses (specific expenses are determined according to the actual use, such as office expenses for entertainment, business entertainment expenses, repair expenses for repair and use, etc.).

Loans: low-value consumables

Three. closing balance

The ending balance refers to the amount of low-value consumables that have been purchased but not yet used.

Baidu encyclopedia-low-value consumables