I am sorting some books for a pub on an excel spreadsheet. They have used a gardener to sort out outside plants, window boxes etc. - would this go as R&R - the gardener and the plants? What about trellises?
If it were me I would expense the gardener, and plants, probably create a "Premises general Maintenance" a/c, or similar.
Banners and posters - Advertising (banners might be assets if they are likely to be used over several years)
Cookware, tableware, chalkboards, and trellises depends if they are new, or replacements. If new then depending on cost (if it's a small amount might just expense) they will be capital expenses to assets. If replacements then Repairs & renewals.
Ibuprofen - private (I am pretty sure that no one is allowed to dispense pain killers, and they are not an HSE first aid item)
Obviously, all of the above depend on the specific situation but, they should cover the general situation.
Thanks for your help. I pretty much put everything as Bill said anyway, and handed the work back. As it happened the analysis wasn't that important at this stage as we are only doing backdated VAT returns and not the whole accounts, but I have everything for future reference and incase we do take on the full accounts side.
