What accounting account does the workshop office supplies belong to?

The expenses incurred in the workshop are placed in ".

Manufacturing costs. Accounting under the account.

Produce. Shop floor management.

and the cost of office supplies for technical personnel. In a way.

It has a certain "".

Period fees. characteristics, i.e., the fee.

It's each. Accounting period.

It will inevitably happen while manufacturing with the production of products.

The relationship is not particularly close.

But from the "responsible accounting."

From the point of view, how much "workshop office supplies" are used, whether it is saving or waste, only the workshop has the most initiative.

used by the management department.

Borrow: Administrative expenses.

Office expenses. Credit: Bank deposits.

Cash on hand. Used by the sales department.

Borrow: Selling expenses.

Office expenses. Credit: Bank Deposits Cash on hand.

Used in the production workshop.

Borrow: manufacturing expenses - office expenses.

Credit: Bank Deposits Cash on hand.

Extended information: The shop floor is a fixed asset.

The real estate and workshop renovation shall be transferred from the fixed assets account to the construction in progress, and the construction in progress shall be transferred back to the fixed assets after the workshop transformation is completed.

Construction in progress account accounting scope and detailed account setting:

1. This subject accounts for the value of the construction projects such as infrastructure construction and technological transformation of enterprises.

The follow-up expenses related to fixed assets of the enterprise, including the daily repair costs, major repair costs, renovation expenses, and house decoration costs incurred by the fixed assets, shall also be accounted for in this account if they meet the conditions for the recognition of fixed assets stipulated in the fixed assets standards; If the conditions for recognition of fixed assets are not met, they should be accounted for in the "management expenses" account, not in this account.

2. This subject should be divided into "construction engineering", "installation engineering", "equipment in installation", "expenditure to be amortized" and individual projects.

Perform detailed accounting.

If the construction in progress is impaired, "impairment provision" should be set up in this account.

Detailed accounts are accounted for.

3. The debit balance at the end of the period reflects the value of the unfinished construction in progress of the enterprise.

Accounting entries. There are two types of entries: simple entries and compound entries, of which simple entries are entries that borrow and loan; Compound entries are one loan multiple credit entries, multiple loan one loan, and multiple loan multiple credit entries.

It should be pointed out that, in order to maintain a clear correspondence between accounts, it is generally not appropriate to merge different economic operations together and prepare accounting entries for multiple loans and loans. However, in some special circumstances, in order to reflect the overall picture of economic operations, it is also possible to prepare accounting entries for multiple loans and loans.

Workshop office supplies".

It can be understood as:

The cost of office supplies for production workshop management and technical personnel. In a way.

It has the characteristic of a certain "period fee", that is, the fee.

is for each accounting period.

It will inevitably happen while manufacturing with the production of products.

The relationship is not particularly close.

However, from the perspective of "responsible accounting", only the workshop has the most initiative in how much "workshop office supplies" use, whether it is saving or waste.

Assuming that it is included in the "management expenses", it will be difficult to stimulate the sense of responsibility of the workshop, which will make it difficult for the enterprise to effectively control the expenses. Generally speaking, the expenses incurred by the workshop.

It should be accounted for under the "Manufacturing Expenses" account. Implicit in it.

Clarify responsibilities and effectively control expenses.

of needs. So, "workshop office supplies" put.

Manufacturing Expenses".

Be. A practice of business.

Extended information: Enterprises should account for the occurrence and carry-forward of administrative expenses through the "Management Expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward.

This account is calculated in detail according to the cost items of management expenses.

The start-up expenses incurred during the preparation period of the enterprise, including personnel salaries, office expenses, training expenses, travel expenses, printing expenses, registration fees, etc., shall be debited to the "management expenses" account and credited to the "bank deposit" account; The employee remuneration of the personnel of the administrative department of the enterprise shall be debited to the account of "management expenses" and credited to the account of "employee remuneration payable";

The enterprise shall calculate and determine the compensation fee for mineral resources payable in accordance with the regulations, debit the "management expenses" account, and credit the "taxes payable" and other accounts; The office expenses, water and electricity expenses, travel expenses, etc., as well as other expenses such as business entertainment expenses, consulting fees, research expenses and other expenses incurred by the enterprise administrative department, shall be debited to the account of "management expenses" and credited to the accounts of "bank deposits" and "R&D expenditures".

At the end of the period, the balance of the Administrative Expenses account should be transferred to the Profit this year account, the Profit this year account should be debited, and the Administrative Expenses account should be credited.

Office supplies are assets during the period of purchase and unused and should be included in the accounting accounts such as "inventory" or "low-value consumables".

After receiving, according to the specific use department and purpose, they are included in the "management expenses", "sales expenses", "manufacturing expenses" and other accounts.

Office supplies can be included in different accounts according to the department that uses office supplies: management expenses; selling expenses; manufacturing costs, etc.

What are the accounting subjects involved in office supplies?

Office supplies may involve accounts such as low-value consumables, fixed assets, selling expenses, administrative expenses, manufacturing expenses, etc.

Low-value consumables refer to labor 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. It is similar to fixed assets, it can be used many times in the production process without changing its physical form, it also needs to be repaired when it is used, and it may also have a residual value when it is scrapped. Since it has a low value and short service life, it is easy to amortize its value into the cost of the product.

Extended Resources:

Which account is included in the stationery purchased in the office?

1. The office of the production workshop purchases stationery, and the accounting entries are.

Borrowing Production Costs - Office Expenses Borrowing Cash on hand.

2. The office of the sales department purchases stationery, and the accounting entries are.

Borrowing selling expenses – office expenses and lending cash in hand.

3. The office of the administrative department purchases stationery, and the accounting entries are.

Borrowing Administrative Expenses – Office Expenses Lending Cash in hand.

Production Cost Account:

1. Nature of account Cost account.

2. The purpose of the account is to calculate the expenses incurred by the enterprise in industrial production, including the production of various products, self-made materials, self-made tools, self-made equipment, etc., and determine the actual cost of products. Production costs mainly include direct material costs, direct labor costs, manufacturing costs, etc.

3. The account structure is debited and increased, and all expenses incurred due to the production of finished products are registered; Credit an increase to register the actual cost of the finished warehousing product; The closing balance is debited and represents the actual production cost of the product that has not yet been completed.

4. Detailed accounts are set up according to basic production and auxiliary production, and then sub-accounts are set up according to cost accounting objects.

Selling Fee Account:

1. Nature of the account: Expense account.

2. The purpose of the account is to calculate the expenses incurred in the process of selling goods and materials and providing labor services.

3. The account structure is debited and increased, and the expenses incurred by the registered enterprise are registered; The decrease in credits is recorded for the amount transferred to the "Profit for the Year" account at the end of the registration period; There is no balance after the end of the period carried forward.

4. Detailed account Set up multi-column sub-ledger according to expense items.

Management Expense Account:

1. Nature of the account: Expense account.

2. The purpose of the account is to account for the expenses incurred by the administrative department of the enterprise for the management and organization of production and business activities.

3. The account structure is debited and increased, and the various management expenses incurred by the registered enterprise are registered; The amount of the decrease in credits transferred to the "profit of the year" at the end of the registration period; There is no balance after the end of the period carried forward.

4. Detailed account Set up a detailed account according to the expense item, and multi-column account pages can be used.

1. If the content of the question is not specific enough to answer accurately, the following comments are given to the questioner for reference;

2. If the office supplies purchased by the enterprise are of the nature of low-value consumables, they should be included in the low-value consumables account (asset accounting account) in the warehouse first, and then included in the corresponding accounting account (such as cost or profit and loss accounting accounts such as management expenses or manufacturing expenses) according to the beneficiary area after they are collected; If the office supplies meet the conditions and should be capitalized, then they should be included in the asset accounting accounts such as fixed assets according to the actual situation, and the depreciation should be included in the corresponding cost or profit and loss accounting accounts;

The purchased office supplies belong to the accounting account of inventory goods, and the office supplies used are generally included in the accounting account of management expenses - office expenses.

If it is an office supply that is received or consumed by the management department, it should be included in the "management expenses".

If it is office supplies that are received and consumed by the sales department, they should be included in the "sales expenses".

If it is office supplies that are used and consumed in the production workshop, they should be included in the "manufacturing expenses".

Office supplies belong to the management expenses of the first-level account, and the office expenses can be written in the detailed account. Accounting Subjects: The chart of accounts refers to the collection of accounting subjects that classify and account for the specific content of accounting elements according to the content of economic operations and the requirements of economic management.

It can be included in different subjects according to the department that uses office supplies, and the office supplies of the management department are included in the management expense accounting account; The office supplies of the sales department are included in the sales expense account; The office supplies of the production workshop are included in the manufacturing expense account.

Office supplies are a profit and loss account.

Office supplies belong to the sales expenses or management expenses in the profit and loss accounting accounts, if the office supplies used by the sales department belong to the sales expenses, if the office expenses used by the management department are management expenses.

Hello. It depends on who you buy office supplies from.

1.Under normal circumstances, office supplies are administratively responsible for office use, and they belong to the office supplies subject in the management expenses.

2.Some office supplies may be used in the manufacturing workshop or engineering projects, and they can be used as manufacturing expenses or development costs, and finally included in the cost account.

3.There are some office supplies that are used for sales, that is, for salespeople, and they can be used as sales expenses.

4.Which subjects do you want to look at? Looking at which department is paying for this expense? Which subjects do you want to look at? Which department is paying for this expense? Then according to the attribution of the department, you can determine which expense it belongs to.

It can be charged to the management fee - office expenses. Office expenses can be set up with their own secondary detailed accounts.

It is the management of period expensesExpense account

It can be credited directly to the office expenses.

Summary. Good evening, dear. I am very happy to answer for you that office supplies belong to the management expense accounting account, also belong to the sales expense accounting account, but also belong to the manufacturing expense accounting account, which can be included in different subjects according to the department that uses office supplies, and the office supplies of the management department are included in the management expense accounting account; The office supplies of the sales department are included in the sales expense account; The office supplies of the production workshop are included in the manufacturing expense account.

What accounting account does office supplies belong to?

Good evening, dear. I am very happy to answer for you that office supplies belong to the management expense accounting account, also belong to the sales expense accounting account, but also belong to the manufacturing expense accounting account, which can be included in different subjects according to the department that uses office supplies, and the office supplies of the management department are included in the management expense accounting account; The office supplies of the sales department are included in the sales expense account; The office supplies of the production workshop are included in the manufacturing expense account.

Kiss. Office supplies are usually accounted for through the "management expenses" account1, and office supplies with a small amount should be accounted for as expenses. For example, stationery, paper, folders, etc.

2. For office supplies with a large amount, they should be accounted for as "low-value consumables" or "fixed assets". For example, printers, computers, safes, etc., are accounted for the accrued "management expenses - office expenses" accounts for scanners, printer paper, toner cartridges, etc.

Kiss. Office supplies are included in different accounting accounts depending on the department in which they are used. Management Reimbursement:

Debit: Administrative Expenses - Office Expenses, Debit: Tax Payable - VAT Payable - Input Tax, Credit:

Bank Deposits, Sales Department Reimbursement: Borrow: Sales Expenses - Office Expenses, Borrow:

Tax Payable - VAT Payable - Input Tax, Credit: Bank Deposit, Workshop Management Department Reimbursement: Debit:

Manufacturing Expenses - Office Expenses, Debit: Tax Payable - VAT Payable - Input Tax, Credit: Bank Deposits.

This is the detailed accounting account ha. Hope it helps.

Office supplies, refers to the auxiliary supplies used by people in their daily work, office supplies are mainly used in enterprise units, it covers a wide range of types, including: documents and archives, desktop supplies, office equipment, financial supplies, consumables and a series of work-related supplies.

Office expenses generally include:

1. Heating, heating, courier, office supplies, curtains, notebooks, books, pens, daily necessities;

2. Stationery for production and management departments;

3. Newspapers and magazines;

4. Library and material fees;

5. Postal and telecommunications expenses include stamps, postage, telegrams, ** fees, local telephone initial installation fees, and telephone rentals other than dispatching communication channels;

6. The cost of bank settlement documents, etc.

7. Office expenses are included in the management expense account. Under normal circumstances, small expenses for the purchase of office supplies are directly included in the management expenses. If the amount is larger, low-value consumables can be prepaid in advance and then converted into an administration fee.

Office supplies belong to the management expenses of the first-level account, and the office expenses can be written in the detailed account. Accounting can debit management expenses and credit monetary fund accounts.

8. Generally speaking, the tax department has relevant regulations on office expenses, and this expense directly offsets the profit income of the enterprise. Low-value consumable expenses are amortized into the cost of production. Therefore, when operating or managing finances, try not to increase the expenditure of office expenses.

Utilities, fees, mailing fees and other expenses are included in the office expenses of the management department, and if they are in the production department, they are included in the cost of products.