Assets and stock

Accounting
1

Hi

As a first aid tutor I need to buy bandages and other first aid equipment to deliver the courses I assume this would be an asset and therefore nominal code 0012 capital expenditure instead of general purchases as if I was to sell the business they would be part of the value, however they due to wear and tear they do get damaged I wouldn’t be selling them so cant use the nominal 4200 sale of asset, which one would I use to show I no longer have this asset or have I got this wrong and it is a general purchase due to the fact I need it to provide my service? or maybe they are stock?

The other thing is each learner receives a manual I thought this was a direct cost and therefore a general purchase nominal code however I order them in bulk so thinking it should be nominal code 1001 stock but how do I show when I have less stock when given them away on the course?

2

How much is cost of individual items of bandages and other first aid equipment?
Manual would be direct cost not stock. Any left over at year end needs to be booked as closing stock

3

Thank you. The bandages and other equipment is fairly cheap couple of pounds here and there

4

dump them to direct cost

5

So 5000 general purchases? Thank you for your help,