Reimbursement of expenses for purchasing office supplies: Small expenses for purchasing office supplies can be directly included in management expenses. If the amount is large, such as a desk, you can buy low-value consumables and then transfer the management fee.

Items like this book are as follows:

Borrow: management fee.

Loan: cash (or bank deposit).

Low-value consumables, such as desks, have a large amount and cannot be used in fixed assets;

Borrow: low-value consumables.

Loan: cash (or bank deposit).

Then amortize the low-value consumables (one-time amortization, which can be carried out in several months).

When amortizing, the entries are as follows:

Borrow: management fee.

Loan: low-value consumables.

Debit: management expenses and office expenses.

Loan: cash.

Debit management expenses, office supplies under office expenses, credit cash on hand or bank deposits:

Borrow: management expenses, office expenses (or sales expenses-office expenses, manufacturing expenses-office expenses, low-value consumables).

Credit: Cash on hand.

The start-up expenses of an enterprise include subjects:

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". This course debits the management expenses incurred by the registered enterprise, and the management expenses at the end of the credit registration are transferred to the "profit of this year" course. After the transfer, this account should have no balance. This course carries out detailed accounting according to the expenditure items of management expenses.

The start-up expenses incurred by the enterprise during the preparation period include personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc. , debit "management fees" and credit "bank deposits"; Staff salaries of the administrative department of an enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable".