ACCOUNTING 問題...

其實係要睇 gasoline 係用响邊度而決定入邊個 accounts先啱。

如果 gasoline 係日常生產用，咁係可以入 Supplies，即加(debit) $100。

如果係公司車用嘅，入 Delivery van running expenses (P/L item) 比較好，而不是入Delivery Van (B/S item)，即加 (debit) $100。

如果係代公司股東付 gasoline 款，咁就應該入 M. Miller's current account，而不是 M. Miller Capital A/C，都係加 (debit) $100。

If the gasoline is used by the company's car, then Dr. Motor Car expenses
If the gasoline is for Miller's car, then, in principle, Dr. Miller's current account...as this is of private nature.
As the gasoline is fuel for running a car, so in principle, it is not part of the Delivery Van. It is an expense and not of a capital fixed assets nature. No debit to Delivery Van.