Used Office Supplies Is What Type Of Account?

Is Used Office Supplies A Real Personal Or A Nominal Account?

Used Office Supplies is a Nominal Account i.e., an expense whose benefit is used / consumed by the business during the current accounting period.

It is shown in Income Statement and treated as an Income Statement Account. Also, used office supplies is closed to Income Summary Account. For example, if office supplied purchased for $1500 and out of which $500 used during the current accounting period, then this amount is charged to expense account and recorded in Income Statement for the period. It is treated as a temporary account which does not has balance at the end of the period as it is zero out and closed to income summary account.