What is the differerence of supplies account and supply expense account?

What is the difference between supplies account and supplies expense account?

The Supplies account is an asset. That's because while you still have them, they are something the company owns and will use in their business. Once an asset is used up or expires, etc. it then becomes an expense. So the Supplies Expense account is after the supplies are used up - they then move to the expense account.

Same concept with any prepaid's you have. Except prepaids aren't "things" like supplies are. But still assets until used or expired, at which time they become expenses.