How to make accounting entries for office supplies reimbursement?

The accounting entries for reimbursement of office supplies are:

Borrow: management expenses-office expenses

Loans: bank deposits

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

Extended data:

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". The management expenses incurred by the enterprise in the debit registration of this account, and the management expenses transferred to the "profit of this year" account at the end of the credit registration. 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 employee 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 the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "staff salaries payable"; Enterprises in accordance with the provisions of the calculation to determine the mineral resources compensation fees payable, debit the "management fees" subjects, credited to the "taxes payable" subjects; The expenses incurred by the administrative department of the enterprise, such as office expenses, utilities, travel expenses, and business entertainment expenses, consulting fees, research fees, etc., shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures". At the end of the period, the balance of "management expenses" should be transferred to "profit of this year", debited to "profit of this year" and credited to "management expenses".

Management expenses are recorded as period expenses in accounting. The management expenses incurred by the enterprise are accounted for in the "management expenses" account, and a subsidiary ledger is set up in the "management expenses" account according to the expense items. There is no balance after the balance of "management expenses" at the end of the period is carried forward to "profit of this year".

References:

Management fee-Baidu Encyclopedia