What account is credited when a sales manager purchases office supplies with the company credit card?

When a sales manager purchases office supplies with the company credit card, the accounts payable account is credited because the company now has an obligation to pay for those supplies. The company credit card represents a liability, meaning that the purchase will ultimately need to be settled.

In this transaction, the office supplies account is debited to reflect the increase in assets (the office supplies) acquired, while the corresponding credit to accounts payable recognizes that the amount spent will be paid off in the future. This double-entry bookkeeping keeps the accounting equation balanced, ensuring that assets are matched with the liabilities incurred to obtain them.

The other options do not accurately reflect the mechanics of this transaction. The office supplies account would be debited, inventory accounts are not relevant in this scenario since office supplies are not considered inventory for resale, and owner's equity is not affected directly by such a purchase.