I am a novice accountant, and the company has just been established. The manager used his bank card to buy office supplies. How to make accounting entries when reimbursing?

It is stipulated that personal money cannot be counted as the company, so you need to put the money "advanced" by the manager on "Loan: Other Payables-Manager's Name", even if the company temporarily owes the manager debt, the borrower should register

"Borrow: Management Expenses-Office"; This is after the manager bought something and swiped the card;

In the future, when reimbursing the manager, the money will actually be paid back, so:

Borrowing: other payables-manager's name XXX

Lending: cash on hand XXX

It's as simple as that!