Accounting entries for bank interest settlement:

Bank interest received:

Debit: Financial Expense (red)

Loans: bank deposits

The bank interest received "offsets" the financial expenses. Note that it is offset, and the debit of financial expenses should be written in red.

Debit: bank deposit

Debit: Finance Expense-Interest Income (Red)

Both entries in this voucher are debits, but there is no credit.