The accounting items that should be included in the purchase of camera monitors vary according to the accounting system implemented. Details are as follows:

First, the implementation of the financial accounting system of administrative units:

Debit: expenditure

Credit: the amount used for a zero-balance account.

Meanwhile:

Borrow: fixed assets

Loans: asset funds-fixed assets

II. Implementation of the financial accounting system of administrative institutions:

Debit: business expenditure

Credit: the amount used for a zero-balance account.

Meanwhile:

Borrow: fixed assets

Loan: non-current assets fund-fixed assets

Three, the implementation of enterprise financial accounting system:

Borrow: fixed assets

Loans: bank deposits

When depreciating:

Debit: management expenses-depreciation expenses

Credit: accumulated depreciation

Note: When the camera monitor is not purchased in large quantities, it can be directly included in the materials or related expenses, not included in the fixed assets account.