How does the tape used for packing the finished product in the workshop be accounted for?
Adhesive tape for packaging of finished goods in workshopBorrow: recycled material - packagingTaxes payable - VAT payable - VAT
That's what you have learned in the package: low value, consumable goods are not available at all, so it's OK to write the package.
Bank deposits (or accounts payable, etc.)Lead in:The cost of production (or manufacturing expense)Revolving material - packaging