Which accounting subject is included in the bedding such as hotel sheets and quilts?

Included in turnover materials-low-value consumables.

Borrow: revolving materials-low-value consumables

Loans: bank deposits

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.

Extended data:

Accounting of low-value consumables:

(a) Procurement: revolving materials-low-value consumables.

(2) Amortization:

1, once: if the amount is small, it can be included in the cost when collecting, so as to simplify the accounting, but in order to strengthen the physical management, it should be registered in the memo book (low-value consumables subsidiary ledger).

2. Classification: If the enterprise turnover materials such as low-value consumables meet the definition and conditions of inventory, they will be included in the cost according to the number of uses.

Main accounting treatment of turnover materials

(1) Turnover materials purchased by enterprises, self-made, processed by entrusted units, accepted and put into storage shall be treated as "raw materials".

(two) the enterprise shall, according to the specific circumstances, use the one-time resale method, amortization method, amortization method or fixed amortization method for the turnover materials.

1, one-time resale method, generally should be limited to perishable and perishable turnover materials, and be included in the cost when collecting.

2. Amortization method, which amortizes the costs and expenses according to the expected service life of reusable materials.

3. Amortization method, which amortizes the cost according to the expected number of times of use of the reusable materials.

4. Fixed amortization method, which calculates and determines the cost and expense amount to be amortized in the current period according to the actual physical workload and the turnover material consumption quota stipulated in the budget quota.

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