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Consumables

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26 October 2012 a mobile charger purchased by a company is shown as consumable item in p&l a/c.what is meaning of consumable in accounting terms ?pls reply
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CA. Subhash Dangi

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CA. Subhash Dangi (Expert)
26 October 2012 Consumable meaning:
Goods used by individuals and businesses that must be replaced regularly because they wear out or are used up.
Consumables can also be defined as the components of an end product that are used up or permanently altered in the process of manufacturing, such as semiconductor wafers and basic chemicals, integral parts or spares etc.,
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