Accounting Entry-sofa Cover

If the amount of sofa cover is considerable then book it under the head "Furniture and Fixtures" else "repairs and maintenance"

Cloths will be booked under "Staff welfare"

var addthis_config = { services_compact: 'orkut,facebook,twitter,linkedin,yahoomail,gmail,hotmail,more' } Simply thsese expenses  are in the nature of  maintainance of office. Therefore you can post these entry in Repair and maintainence of office.

For employee cloth, as per materiality concept any transction which have any material effect on profit and loss statement, can post in a seperate ledger , therefor in respect of these concept, you can create a seperate ledger account under the major group staff expeses. Cloth is not a assets, its generaly  expenditure .

SOFA COVER EXP. ARE IN REPAIRS & MAINTENANCE

& CLOTH IS STAFF EXP.

what is the journal entry for sofa repair? bill value includes material cost and service cost.