In the wedding photography industry, camera maintenance is recorded in which accounting subject?

1, in the wedding photography industry, camera maintenance is included in the main business cost accounting. The specific accounting entries are:

Borrow: main business cost-equipment maintenance

Loans: bank deposits

2. Considering that the camera belongs to the main operating equipment of the wedding photography industry. Therefore, it is included in the main business cost account.

The main business cost refers to the direct cost that a company must invest to produce and sell products or services related to its main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets.

3. "Main business cost" is used to calculate the actual cost incurred by the enterprise due to its daily activities such as selling goods, providing services or transferring the right to use assets. Under the subject of "main business cost", a subsidiary ledger should be set up according to the main business type for detailed accounting. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance in this account after the transfer.