Traditional Culture Encyclopedia - Hotel accommodation - How to calculate the low-value consumables used in hotel rooms? Borrow: main business cost loan: is cash ok?

How to calculate the low-value consumables used in hotel rooms? Borrow: main business cost loan: is cash ok?

Purchasing and warehousing:

Borrow: revolving materials-low-value consumables

Credit: Cash on hand

There are two kinds of recipients.

1, free disposable items

Collect and send it out every day

Debit: main business cost

Loan: revolving materials-low-value consumables

2, small commodities, need to be charged.

Consumption income calculated separately except room service charge.

Debit: Cash on hand.

Loan: main business income-small commodity income

Carry-over expenses when replenishing rooms.

Debit: main business cost-commodity cost

Loan: revolving materials-low-value consumables