Telecommunications
SIM Card Inventory — Purchase Cost
Recording the purchase of a batch of SIM cards from a manufacturer.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| SIM Card Inventory | Asset (+) | 5,000.00 | - |
| Accounts Payable (SIM Manufacturer) | Liability (+) | - | 5,000.00 |
💡 Accountant's Note
SIM cards are inventory items expensed when distributed to subscribers or dealers. The cost is typically very low (JOD 0.50-2 per card) but volume is high for large operators.
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