Traditional Culture Encyclopedia - Hotel franchise - What are the accounting subjects of disposable dental appliances for hotel supplies?

What are the accounting subjects of disposable dental appliances for hotel supplies?

Hotel disposable slippers, toothbrush, comb, etc. It is suggested that it should be accounted as an inventory commodity.

1. At the time of purchase:

Borrow: inventory goods

Loan: bank deposit/accounts payable: * * unit

2. When collecting and distributing, please do the following:

Debit: operating expenses/sales expenses

Loans: Goods in stock

3. If the fee is charged separately, it can be accounted by the cost proportion of other business income.