What accounting subjects does the company bank card SMS charge enter?

Company bank card SMS fee is included in the management fee-SMS service fee accounting. The increase of expenses is included in the debit accounting, and at the same time it will lead to the decrease of monetary funds, and the decrease of assets is included in the credit accounting.

The accounting treatment of the company's bank card SMS fee is,

Debit: management fee-SMS service fee,

Loan: bank deposits and other subjects.