61 – Other Supplies Expense

Operating Expenses

 

Synopsis

Account 61

Debits

Credits

  1. The expense of supplies, other than stationery and office supplies.

 

 

Remarks:

Proper methods of control should be established to minimize waste and unnecessary expense.  Control of these expenses may be affected through the use of purchase orders.

Charges to this account include such items as small tools, janitorial supplies, solvents, rags, light bulbs and fluorescent tubes, and other expendable materials and supplies.

Expenses should be distributed to the respective operating department to the extent applicable, as indicated by the departmental use of the supplies.