It can be included in the turnover materials-low-value consumables.

when purchasing

borrow: reusable materials-low-value consumables

borrow: payable taxes-payable value-added tax (input tax)

borrow: bank deposit

borrow: reusable materials-low-value consumables (in use)

borrow: reusable materials-

when carrying forward

borrowing: revolving materials-low-value consumables (amortization)

lending: revolving materials-low-value consumables (in use)

Extended information:

In order to reflect and supervise the increase and decrease of low-value consumables and their balance, enterprises should set up "revolving materials-low-value".

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

1. When purchasing:

The low-value consumables are collected first, and the accounting entries are as follows:

Debit: low-value consumables

Loan: bank deposit

2. When collecting:

Reasonable classification according to different uses

1. Production or project collection and use, Then

Borrow: production cost -**

Loan: low-value consumables

2. Management department or sales department uses

Borrow: management (sales) expenses-* * * expenses (the specific expenses are determined according to the actual usage. For office use, it is office expenses and entertainment.

IV. Management of low-value consumables

Low-value consumables can be managed according to different conditions of each company. The following are some key points in management. In the specific management process, choose

1. There should be a requisition form for low-value consumables;

2. Low-value consumables should be managed by category, so an appropriate classification and coding system should be established according to different categories during management;

3. according to the specific requirements of accounting, the recipients of low-value consumables can be accounted by departments, projects and products, and the specific purposes of recipients should be clearly defined;

4. Units with a large number of low-value consumables can use small-scale invoicing software or excel to establish a database for auxiliary management, thus reducing the daily statistical workload;

5. The storage and bookkeeping of low-value consumables should be separated, and the storage personnel and financial personnel should conduct inventory reconciliation from time to time according to the specific situation of the company.

Baidu encyclopedia-low-value consumables