How to deal with the disposable linen purchased by the hotel?

Accounting entries of hotel's one-time purchase of linen:

Borrow: low-value consumables

Debit: Taxes payable-VAT payable-input tax.

Loans: bank deposits

Amortization distribution of low-value consumable expenses:

The amortization distribution of low-value consumables expenses is usually carried out by compiling the "amortization distribution table of low-value consumables". Amortization distribution, according to different departments and uses, should be recorded in the production cost, manufacturing cost, management cost and other subjects and related cost items in their detailed subjects. When an enterprise is put into production and operation, a large number of low-value consumables can be amortized as prepaid expenses.

If an enterprise adopts one-time amortization method or amortization method, its low-value consumables shall be accounted according to the planned cost, and the planned cost shall be adjusted to the actual cost according to the category difference rate of low-value consumables at the end of the month.

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.

Fourth, the management of low-value consumables

Low-value consumables can be managed according to the different situations of each company. The following are some key points in management, which can be flexibly selected in the specific management process.

1, low-value consumables need a requisition;

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

3, recipients of low-value consumables, according to the specific requirements of accounting, can be divided into departments or sub-projects, sub-products for accounting, recipients should be clear about the specific purpose of recipients;

4. Units with more low-value consumables can use small-scale invoicing software or excel to establish a database for auxiliary management to reduce 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