I am an accountant, how do I account for the reserve fund received from the office staff?

When the reserve is received, the accounting entries are:

Borrow: cash on hand.

Credit: Other Receivables - Office Personnel.

Other receivables are another important component of corporate receivables. It is a variety of provisional payments receivable other than notes receivable, accounts receivable and prepaid accounts of the enterprise.

Other receivables usually include provisional payments, which refer to various receivables and provisional payments incurred by enterprises outside the commodity trading business.

Other receivables and provisional payments mainly include:

1.various indemnities and fines receivable;

2.Rental of rental packaging receivable;

3.various advances to be collected from employees;

4.Reserve fund (reserve fund allocated to various functional departments and workshops of the enterprise);

5.Deposit a security deposit, such as a deposit for renting packaging;

6.Advance payments are transferred in;

7.Dividends receivable after the purchase of ** that are included in the declared dividends of ****;

8.Other receivables and provisional payments.

Have you set up a reserve account?

This is related to the accounting entries of the previous period.

While taking the reserve.

Debit: Other receivables.

Credit: Cash (Reserve).

When it comes time to repay.

Borrow: Cash (reserve).

Credit: Other receivables.

If you buy office supplies later.

Borrow: Administrative expenses.

Credit: Cash (Reserve).

It depends on what kind of imprest you use, is it a imprest system?

In the case of imprest systems, they are generally charged directly to management costs. Maintain a limit, which is for small infrequent reserves.

If it happens frequently, the fixed amount is not used, and other receivables must be used as a guide when making accounts.

Borrow cash to loan other receivables.

Dear, hello, I am glad to answer for you that the method of answering the reserve is to make the reserve "is the cashier of the enterprise is responsible for the management of the account, the increase of the reserve, usually by the cashier to fill in the "cash check", to the bank to withdraw the reserve. When the reserve is received, the Cash – (Reserve) account is debited and the Bank Deposit account is credited. How to deal with the accounting treatment of the write-off of the reserve?

The entries for the write-off of the reserve should be Borrow: Administrative Expenses Credit: Other Receivables - Allowance The reserve is the amount allocated by enterprises, agencies, institutions or other economic organizations to internal units or staff members that are not independently accounted for for travel expenses, sporadic purchases, sporadic expenses, etc.

Therefore, cash has been credited when the reserve is received, and the entry is Debit: Other receivables - Allowance Credit: Cash Employees use the reserve to pay expenses, and they can write off the borrowed reserve, and there is no need to credit cash, because the company's cash has been reduced when the reserve is used.

How to make accounting vouchers for the reserve? Withdrawal of reserve funds from the bank using bank payment voucher Debit: cash on hand Credit:

Bank Deposit Summary Write: Cash Withdrawal Payment of Reserve Using Cash Payment Voucher Debit: Other Receivables - Reserve Credit:

Cash on hand Summary Write: Pay *** Reserve How to do the newly started reserve accounting entries? Do it first:

Borrow: Cash Credit: Other Payables - xx people Later return Borrow:

Other Payables - xx Person Credit: Cash Bank Deposits.

The reserve fund can be regarded as a loan from an internal unit or individual, so it is operated through the way of "other receivables" in the accounting treatment of the file.

When a reserve is received, its entries should be:

Borrow: Cash (reserve).

Credit key: bank deposit.

When the reserve is recovered and the allowance needs to be written off, the entry for the write-off of the reserve should be.

Borrow: Administrative expenses.

Credit: Other Receivables - Provisions.

Cash has been credited when the reserve is received and its entries are.

Debit: Other receivables - Provisions.

Credit: Cash (Reserve).

When an employee uses the reserve fund to pay expenses, the borrowed reserve can be offset without the need to credit cash, because the cash of the company has been reduced when the reserve fund is used.

Reserve fund refers to the amount allocated by enterprises, organs, institutions or other economic organizations to internal units or staff members that are not independently accounted for for travel expenses, sporadic purchases, sporadic expenses, etc.

How to make the accounting entries for the reserve is as follows:

Accounting entries when the provision is made: debit: other receivables - reserves; Credit: Bank deposits. When the reserve is disbursed, it is transferred directly from the bank deposit and accounted for as "other receivables - reserve".

Accounting entries when approving the expenditure of the reserve fund: debit: expense accounts (such as management expenses, cost expenses, etc.); Credit:

Other receivables - provisions. When the allowance is approved, "Other receivables - allowance" is grouped into expense accounts for calculation. Accounting entries when the reserve is recovered at the end of the period:

Borrow: bank deposit; Credit: Other Receivables - Provisions.

Reserve: Reserve: Reserve, which is the amount allocated by enterprises, agencies, institutions or other economic organizations to internal units or staff that are not independently accounted for for travel expenses, sporadic purchases, sporadic expenses, etc. According to the management needs, the reserve allocated by the logistics enterprise can be accounted for in the detailed account of "other receivables one by one" by adopting a one-time reserve or a fixed reserve system.

Other payables: Other payables refer to the amounts payable and temporarily received from other units or individual starters, such as the rent of fixed assets payable for operating leases, the rent of leased packaging materials, and the deposit of deposits. Other payables are accounted for in the following areas:

Deposit a margin; Payments payable and temporarily received from subordinate units and individuals; operating leases or rents for fixed assets and packaging; Other payables and provisional receipts.

The reserve fund is the money allocated by enterprises, organs, institutions or other economic organizations to internal units or staff members who are not independent of the nuclear pure dust system for travel expenses, sporadic procurement, sporadic expenses, etc., and shall be managed by designated personnel, and shall be used in accordance with the prescribed purposes, and shall not be lent to others or diverted for other purposes.

When Provision is Made: Debit: Other Receivables - Provision.

Credit: Bank deposits. When the reserve is disbursed:

Debit: Other receivables - Brother's head reserve. Credit:

Bank deposits. When the reserve is recovered at the end of the period: borrowed:

Bank deposits. Credit: Other Receivables - Provisions.

The reserve fund can be regarded as a loan from an internal unit or an individual, so in terms of accounting treatment, it is operated through the way of "other receivables". "Other receivables" are suspended when borrowing, and "other receivables" are reversed when used or repaid. The "Other Receivables" debit balance represents the amount of the reserve that has not yet been cleared, and the credit balance represents the amount due by the business.

For example, employee A applies for a reserve fund of 50,000 yuan, during which 6,000 yuan is used and the corresponding reimbursement documents are submitted, and the use of the money is assumed to be business entertainment expenses. When employee A applies for the reserve, the accounting treatment is: borrowing:

Other receivables - reserve - employee A 50,000. Credit: Bank deposit 50000.

When employee A reimburses expenses, the accounting treatment is: debit: sales expenses - business entertainment expenses 6000.

Credit: Other receivables - reserve - employee A 6000.

At this time, the account balance of "other receivables - employee A" is 44,000 yuan debit, which means that employee A has not cleared the reserve amount, and when the reserve fund is reached, employee A needs to return 44,000 yuan to the enterprise, the account balance is settled, and the accounting treatment is: debit: bank deposit 44,000.

Credit: Other receivables - reserve - employee A 44000.

If employee A reimburses another travel expense of 3,000 yuan and submits the reimbursement documents, then the enterprise needs to pay another 2,000 yuan to employee A, and the balance of the account of "other receivables - employee A" is settled, and the accounting treatment is: debit: sales expenses - travel expenses 3,000.

Credit: Other receivables - reserve - employee A 44000, bank deposit 2000.