Office supplies prepaid, can not be entered into prepaid accounts, prepaid accounts refers to the enterprise in accordance with the provisions of the contract for the purchase of goods prepaid to the supply unit of the amount prepaid accounts according to the actual amount paid into the accounts, such as prepaid materials, commodities purchases, can be entered into the other receivables - XX supplier section
Borrow: other receivables - XX supplier
Credited to: bank deposits
Received office supplies
Borrow: Administrative Expenses - Office Supplies
Credit: Other Receivables - XX Supplier