Where should I map the cost of uniforms for staff?
Staff uniforms paid for by the school should be mapped to E08 – Indirect employee expenses. If the school is purchasing the uniforms for re-sale to staff, this should be treated as a trading type activity. Protective clothing should be mapped to the appropriate E heading e.g. aprons for catering staff should be mapped to E25 – Catering supplies, protective clothing for art/science teachers should be mapped to E19 – Learning resources (not ICT), protective clothing for grounds staff should be mapped to E13 – Grounds maintenance and improvement, etc.
Related Questions
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- Where should I map the cost of uniforms for staff?
