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What will be the journal entry for cell phone purchase

This query is : Resolved 

01 April 2013 Dear Experts,
Good Evening
Our company buys cell phones for Gift to Clint. Should the purchase be entered as TELEPHONE EXPENSE, or should that go under OFFICE EXPENSE or Fixed Assets or any other category? kindly let me know
Thanks for the help!


01 April 2013 Since it purchased for Client, you can debit to Business promotion expenses


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