Aluguel

If a business does not own an office premise it may decide to hire a property and make periodic payments as rent. Such a cost is treated as an indirect expense and recorded in the books with a journal entry for rent paid. The party receiving the rent may book a journal entry for rent received.
book an entry in journal entry debit
Debit: rent (in expenses)
credit: party (current lability)
payment entry:
Debit: Bank A/c
credit: Creditor (current liability)

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