How to make the accounting entry for payment of deposit

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For the accounting treatment of deposit payment, enterprises usually set "other receivables", "bank deposits" and other accounting items for accounting. How to do with related accounting entries?

Accounting entry for payment of deposit

When paying the deposit:

Debit: other receivables

Credit: bank deposit/cash on hand

When the deposit is returned:

Debit: bank deposit/cash on hand

Credit: other receivables

When the deposit cannot be returned:

Debit: Non operating expenses

Credit: other receivables

Accounting treatment of payee

When the deposit is received:

Debit: bank deposit/cash on hand

Credit: other payables

When refunding the deposit:

Debit: other payables

Credit: bank deposit/cash on hand

When the deposit cannot be returned:

Debit: other payables

Credit: non operating income

What are other receivables?

Other receivables refer to the receivables and temporary payments arising from non business activities other than the sale of goods, materials and the provision of labor services, including various claims, fines, deposits, reserve funds and various advances receivable from employees. An enterprise should set up an "Other Receivables" account. Its debit reflects the various amounts receivable by the enterprise, and its credit reflects the amount received by the enterprise. The ending balance in the debit represents the amount receivable but not received. Under this general ledger account, a subsidiary account should also be set up for detailed accounting.

Just let it go 2024-06-12 15:21:41

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How to make the accounting entry for payment of deposit

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