This specific analysis depends on the source of funds:
1. If the funds are exchanged from the same city, debit the funds deposited in the central bank;
2. If you open a fund settlement account in the same transaction, the funds will exist in the transaction account.
Debit the deposit bank;
3. If interest is deducted from the bank's demand deposit, the absorption deposit will be debited.
The accounting entries for the bank to charge loan interest are as follows:
Debit: main business income-interest income,
Loan: interest receivable;
Interest receivable refers to the bond interest that has reached the interest payment period but has not been received in the actual payment price of short-term bond investment.
This part of interest receivable is not included in the initial investment cost of short-term bond investment. However, the actual payment includes the bond interest that has not yet expired, which is included in the initial investment cost of short-term bond investment and does not need to be accounted for separately.
How do banks make accounting entries when they receive interest payments?
The accounting entries for the bank to charge loan interest are as follows:
Debit: main business income-interest income
Loan: interest receivable
1. This account accounts for the interest charged by enterprises on loans, held-to-maturity investments, available-for-sale financial assets and central bank deposits.
The interest income confirmed during the period of buying a one-time investment with principal and interest paid is accounted for in the "held-to-maturity investment" account, not in this account.
The interest income recognized from the purchase and resale of financial assets is accounted for in the "purchase and resale of financial assets" account, not in this account.
Two, this course should be based on the borrower or the invested unit for detailed accounting.
Extended data:
Main accounting treatment of interest receivable
(1) The uncollected interest receivable is calculated and determined according to the nominal interest rate of the interest payment period agreed in the contract when the enterprise purchases the installment payment and the due principal is held until the due investment.
Debit this account, calculate and determine the interest income according to the actual interest rate, credit the "investment income" account, and debit or credit the "held-to-maturity investment-earnings discount" account according to the difference.
(two) when the bond interest is accrued on schedule, the amount of interest receivable calculated and determined according to the par value and the interest payment period coupon rate shall be debited to the subject of "interest receivable".
Credit the subject "Available-for-sale financial assets-changes in fair value"; At the same time, debit the subjects of "gains and losses from changes in fair value" and "other comprehensive income" and credit the subjects of "investment income".
(3) On the interest date of undamaged loans, the amount of interest receivable is calculated and determined according to the contract principal and the nominal interest rate agreed in the contract, and the amount of interest income is calculated and determined according to the amortized cost and the actual interest rate of the loans.
Credit the interest income account, debit or credit the loan-transaction expense account according to the amortized transaction expense amount in the current period, and debit or credit the loan-earnings discount account according to the difference.
(four) other interest receivable calculated and determined according to the nominal interest rate agreed in the contract shall be debited to the subject and credited to the subject of "interest income".
If the nominal interest rate agreed in the contract differs greatly from the actual interest rate, the interest income shall be calculated and determined by using the actual interest rate.
(five) when the interest is actually received, debit the subjects such as "bank deposit" and "deposit with the central bank" and credit the subject.