1. Work clothes of production workers should be included in: manufacturing cost-labor insurance supplies cost.
2. The work clothes of managers should be included in: management expenses-labor insurance supplies expenses.
3. The work clothes of the sales staff should be included in: sales expenses-supplies protection expenses.
4. Work clothes of welfare nature should be included in: management expenses (or operating expenses)-welfare expenses, or welfare expenses payable.
Note: Work clothes are included in the relevant expenses according to the department of the employee. For example, the sales department is included in "non-operating expenses"; Management department included in the "management fees", etc.
Extended data:
If it's for a customer, you can write it like this:
Reimbursement of clothing invoices, abstract: gifts.
Accounting entries:
Borrow: management expenses-business entertainment expenses
Loan: bank deposit/cash
If it is for employees, you can write it like this:
Reimbursement of clothing invoice, abstract: work clothes.
Accounting entries:
Borrow: management fee-welfare fee
Loan: bank deposit/cash
If the work clothes in the workshop are purchased first and then distributed on demand, they will be included in the turnover materials-low-value consumables in the new guidelines when they are accepted and put into storage, and then included in the relevant expense account according to the department to which the employee belongs when they are collected.
At the time of purchase:
Borrow: revolving materials-low-value consumables
Loans: bank deposits
At the time of collection:
Borrow: management fee-tooling fee? (Management work clothes)
Borrow: operating expenses-tooling expenses? (Work clothes of sales staff)
Borrow: manufacturing cost-tooling cost? (Work clothes of personnel in production department)
Loan: revolving materials-low-value consumables