Debit: bank deposit

Loan: other payables-security deposit

When generating bank interest (interest income):

Debit: bank deposit

Loans: financial expenses

When the deposit is refunded:

Debit: Other payables-security deposit

Loans: bank deposits

Enterprises should set up "other accounts payable" account for accounting. This course is a liability course. Lenders register various payables and temporary receipts, and borrowers register various payables and temporary receipts for repayment or write-off. The balance at the end of the month is in the credit, indicating the cash balance payable and temporary receipts of the enterprise. This course should be set up according to the categories of payables and temporary receipts.

Extended data:

In case of various payables, temporary receipts or refunds, the enterprise shall debit "bank deposits" and "management fees" and credit "other payables"; When making relevant payments, debit the account of "other payables" and credit the account of "bank deposit".

The funds transferred by the enterprise through after-sale repurchase shall be debited to the subject of "bank deposit" and credited to the subject according to the actual amount received. For the difference between the repurchase price and the original sales price, interest expenses shall be accrued on schedule during the after-sale repurchase period.

Debit "financial expenses" and credit this account. When buying back the goods as agreed in the contract, the account shall be debited according to the actual amount paid and credited to the account of "bank deposit".

Under normal circumstances, this account accounts for the money payable and temporarily received by enterprises from other units or individuals, such as the rent payable for renting fixed assets and packaging materials, the money paid by the deposit payable and temporarily received by subordinate units and individuals, and the decoration deposit received by the owners and property managers within their jurisdiction; The overall pension payable to employees, as well as the accounts receivable temporarily paid by superior units and subordinate units.

However, the accounts payable to suppliers often occur in enterprises are accounted for in the accounts payable and notes payable subjects.

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