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Account head in tall for Paint purchase for manufacturing material

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If we are purchasing paint to apply on product which we are manufacturing, then which accounting head we will use for recording?

Replies (3)
Under Direct Expense , Trading and P&L Account.
Under direct head for paint purchase.
If You are manufacturer and using the paints for the products, raw material and others (quality identify, raw material identify and some others) then its accountable under Direct Expenses as CONSUMABLE...


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