What subjects does the company include in purchasing beds?

This item is included in the "management expense account" or "fixed assets account".

If the bed price is not high, the company can directly charge the bed into the "management fee account", that is, debit: management fee and credit: bank deposit/cash on hand. If the price is higher, it can be included in the "fixed assets account", that is, borrowing: fixed assets, lending: bank deposits/cash on hand. If depreciation is needed in the future, the beds purchased by the company shall be debited according to the accounting entries of depreciation: management expenses-depreciation expenses, and debited: accumulated depreciation.