Construction
Safety Gear / PPE (Site Workers)
Purchasing hard hats, safety boots, harnesses, and hi-vis vests for all site personnel.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Work-in-Progress (WIP — Site Overhead) | Asset (+) | 4,500.00 | - |
| Cash / Accounts Payable | Asset/Liability (-) | - | 4,500.00 |
💡 Accountant's Note
Safety equipment is a mandatory direct project cost. It is allocated to WIP rather than expensed because it is directly attributable to specific contract activity.
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