계정과목의 적용은 그 특서에 맞게 질정한 기준을 정하여 알아서 적용하면 됩니다. 특정양식의 인쇄나 도서의 구입비는 주로 도서인쇄비로 처리하구요... 기타 사무용품은 사무용품비로 처리합니다만... 관리비조정대장을 인쇄하였다면 이는 사무용품의 인쇄이므로 도서인쇄비로 처리하든 사무용품비로 처리하든 계정처리는 문제되지 않습니다.
감사합니다..*^^*
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