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The adjusting entry for supplies used requires a to Supplies and a to Supplies Expense.

Question

The adjusting entry for supplies used requires a to Supplies and a to Supplies Expense.

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Solution

The adjusting entry for supplies used requires a debit to Supplies Expense and a credit to Supplies.

Here are the steps:

  1. Identify the amount of supplies used during the period. This is done by subtracting the ending balance of supplies from the beginning balance.

  2. Debit (increase) the Supplies Expense account by the amount of supplies used. This reflects the expense incurred from using the supplies during the period.

  3. Credit (decrease) the Supplies account by the same amount. This reduces the asset account to reflect the decrease in supplies on hand.

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The ________ specifies the point at which inventory is needed:

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