Accounting entry 1 receipt: bank deposit/cash loan on hand: other payables-receipt xx; Payment: other payables-collection xx; Bank deposit/cash on hand; 3. If there is an unpaid balance after collection, small-scale taxpayers need to carry out the following accounting treatment: other payables-collection of XX loans: main business income/other business income loans: taxes payable-value-added tax payable by ordinary taxpayers: other payables-collection of XX loans: main business income/other business income loans: taxes payable-value-added tax payable (output tax) extended information bank receipts as accounting vouchers, and bank receipts as the original vouchers for bank receipts and payments.

1. Bank payment receipt pays supplier loan: accounts payable loan: bank deposit 2. Bank commission loan: financial expenses-commission loan: bank deposit 3. Bank deposit interest loan: bank deposit loan: accounting expenses.

Two, the accounting treatment of personal loans

Borrow: bank deposit loan: other payables-XX individuals borrow when paying personal pension: other payables-XX personal loan: cash on hand.

Third, how to do accounting treatment on behalf of collection and payment?

Collection time

Debit: bank deposit/cash on hand.

Loans: other receivables-collecting and paying on behalf of others.

time of payment

Debit: Other payables-collection and payment on behalf of others

Loans: bank deposits

Other receivables accounting enterprises are all kinds of receivables and temporary payments other than deposits, lending funds, buying and selling financial assets, bills receivable, accounts receivable, prepayments, dividends receivable, interest receivable, savings of insured accounts receivable, receivables collection, reinsurance receivables, reinsurance receivables reserves, reinsurance receivables reserves, long-term receivables and other business activities.

Other accounts payable accounting enterprises should pay or temporarily receive money from other units or individuals, such as the rent payable by renting fixed assets and packaging materials, the money paid by deposits received, the money payable and temporarily received by subordinate units and individuals, and the decoration deposit received by owners and property management households within their jurisdiction; The overall pension payable to employees, as well as the accounts receivable temporarily paid by superior units and subordinate units.

Extended data:

Example: kloc-0/Dahua company rents a factory building by operating lease. According to the lease contract, the monthly rent is paid at the end of the next month, and the rent payable this month is 2500 yuan. What should be recorded is:

Debit: the manufacturing cost is 2500.

Loan: other payables-rent payable is 2500 yuan.

If the rent payable is paid by bank transfer in the following month, it shall be recorded:

Borrow: other payables-rent payable is 2500 yuan.

Loan: 2500 yuan in bank deposit.

Example 2 Dahua Company implements pension pooling, and this month, according to the prescribed standards, it will pool 3000 yuan for pension. It should record:

Borrow: management fee-labor insurance fee is 3000 yuan.

Loan: other payables-3000 yuan for overall pension payable.

Example 3 Company A leased a piece of machinery and equipment to an enterprise and received a lease deposit of 6,000 yuan. The accounting treatment of Company A is as follows:

Debit: Bank 6000.

Loan: Other payables are 6,000 yuan.

Example 4 Continue with the previous example. If the enterprise returns the machinery and equipment at the end of the lease period, Company A will refund the deposit, and the accounting treatment of Company A is as follows:

Debit: Other payables are 6000 yuan.

Loan: 6000 yuan in the bank.